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THE  LIBRARY 
OF 

THE  UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


COMPII^AT^ION 


LAWS 


PROVIDE    A    REVENUE 


I'OR    IIIE 


STATPK  OF  LOUISIANA. 


Comprising  ail  laws,  and  parts  of  laws,  in  force  at  this  date, 

April,  1897. 


BATON  R(>U(>1-:: 
The  Advocate,  Official  Joitrnai,  <»f  thk  State  01    LorisiWA. 

1897. 


Digitized  by  the  Internet  Archive 

in  2008  with  funding  from 

IVIicrosoft  Corporation 


http://www.archive.org/details/compilationoflawOOIoui 


STATP:  of  LOl'ISIANA,  ) 

Auditor's  Offick,     > 

Katon  Rouge,  April,  1897.  > 

Tills  volume  contains  all  the  laws,  and  parts  of  laws,  iu  force  at  this 

time,  relative  to  the  assessment  of  property  and  the  collection  of  taxes,  and 

is  arranged  with  especial  reference  to  the  convenience  of  Assessors  and  Tax 

Collectors  in  the  discliarge  of  their  respective  duties.     It  is  hoped  that  the 

great  responsibility  resting  upon  these  officers  will  impress  them  with  the 

necessity   of  a   thorough    understanding  of  the   laws    by    which   they   are 

governed. 

As  the  Tax  Collector's  power  to  enforce  the  payment  of  tax*-*,  by  sale  of 
the  tax  debtor's  propert;^,  does  not  arise  until  all  the  formalities  of  the  law 
have  been  strictly  complied  with,  care  and  diligence  should  be  exercised  in 
the  full  and  correct  description  of  property  on  the  tax  rolls,  and  in  all  sub- 
sequent proceedings  of  notice,  advertisement  and  sale. 

Upon  the  intelligent  and  conscientious  performance  of  the  duties  of  the 
Assessors,  in  the  legal  and  equitable  valuation  of  property,  for  assessment 
purposes,  assisted  and  supported  by  the  Boards  of  Reviewers,  depends  the 
hnancial  prosperity  of  the  State  Government  and  its  ability  to  provide  for 
the  support  of  the  charitable  institutions  and  the  public  schools,  the  protec- 
tion of  the  Innds  from  devastating  floods  and  the  payment  of  interest  on  the 
l>ublic  debt. 

Herein  will  be  found  (page  128,  et  neq.)  extracts  from  the  decisions  of 
the  Supreme  Court  bearing  upon  the  subjects  of  assessment  and  taxation. 

The  acts  creating  the  several  Levee  Districts  of  the  State  and  providing 
for  the  protection  of  the  Oyster  Industry,  being  local  and  not  general  in 
their  application,  it  was  not  deemed  necessary  to  include  them  in  this 
compilation,  and  reference  only  is  made  to  them  by  title  and  number  of  the 
Acts,  to-wit : 

Orleans, Act    93  of  1890. 

Pontchartrain, Act    95  of  1890. 

Atchafalaya, Act    97  of  1890. 

Red  River,  Atchafalaya  and  Bayou  Boeuf,    .    Act    46  of  1892. 

Lafourche, Act    13  of  18!J"2. 

Lake  Borgne  Basin, Act    14  of  1892. 

Buras, Act    lrtoflo94. 

Fifth, Act   44  of  1886. 

Tensas  Basin, Act    59  of  1886. 

Caddo, Act    74  of  1892. 

Bossier, Act    89  of  1892. 

Oyster  Industry,        Act  121  of  1896. 

A  synopsis  of  each  section  of  the  Acts  Avill  be  found  at  the  beginning  of 
the  different  divisions  of  this  volume,  and  is  intended  to  be  used  in  place  of 
a  general  index. 

w.  w.  hp:ard. 


o>6 1 1.04 


Auditor. 


CONSTITUTIONAL    PROVISIONS. 


Art.  us.     I  Sheriff  and  Ex-officio  Tax  Collector.]— Tluiie  shall 
be  a  sheriff  aud  corouor  elected  by  tlie  qualified  voters  of  each 
parish  iu  the  State,  except  the  parish  of  Orleans,  who  shall  be 
elected  at  the  general  elections,  and  hold  office  for  four  years. 
*********  f  * 

The  sheriff,  except  in  the  parish  of  Orleans,  shall  be  ex- 
officio  collector  of  State  and  parish  taxes. 

He  shall  give  separate  bonds  for  the  faithful  performance  of 
his  duty  in  each  capacity.  Until  otherwise  provided,  the  bond 
shall  be  given  according  to  existing  laws. 

Art.  17().  [Tax  Mortgage  or  Privilege.] — iS^o  mortgage  or 
privilege  on  immovable  property  shall  affect  third  persons, 
unle-s  recorded  or  registered  in  the  parish  where  the  property 
is  situated,  iu  the  manner  and  within  the  time  as  is  now  or  may 
be  prescribed  by  law,  except  privileges  for  expenses  of  last 
illness,  and  privileges  for  taxes,  State,  parish  or  mtinicipal: 
provided,  such  privileges  .-hall  lapse  in  three  years. 

Art.  203.  [Taxation  Shall  be  Equal  and  Uniform.] — Taxation 
shall  be  equal  and  uniform  throughout  the  territorial  limits  of 
the  authority  levying  the  tax,  and  all  property  shall  be  taxed  in 
proportion  to  its  value,  to  be  a.scertained  as  directed  by  law ; 
provided,  the  assessment  of  all  property  shall  never  exceed  the 
actual  cash  value  thereof;  and  provided  further,  tliat  the  (ax 
payers  shall  have  the  right  of  testing  the  correctness  of  their 
assessments  before  the  courts  of  justice.  In  order  to  arrive  at 
this  equality  and  uniformity  the  General  Assembly  shall,  at  its 
first  session  after  the  adoption  of  this  constitution,  provide  a 
system  of  equality  and  uniformity  in  assessments,  based  upon 
the  relative  value  of  property  in  the  different  portions  of  the 
State.     The   valuation   put  upon  property  for   the   purposes  of 


CONSTIll'llONAL  PKOVISIO\S 


State  taxation  shall  be  taken  as  the  proper  valuation  for  pur- 
l)0ses  of  local  taxation  in  every  subdivision  ()f  the  State. 

Art.  204.  [Taxes — For  What  Purposes  Levied.]— The  taxing 
power  shall  he  exercis.  d  only  to  carry  on  and  maintain  the  gov- 
ernment of  the  State  and  the  public  institutions  thereof,  to 
educate  the  children  of  the  State,  to  pay  the  principal  and 
interest  of  the  public  debt,  to  suppress  insurrection,  repel  inva- 
sion or  defend  the  State  in  time  of  war,. to  supply  the  citizens 
of  the  State  who  lost  a  limb  or  limbs  in  the  military  service  of 
the  Confederate  States  with  artificial  limbs  during  life,  and  for 
levee  purposes,  as  hereinafter  provided. 

Art.  20").  [Corporations  and  Corporate  Property.] — The  power 
to  tax  corporations  and  corporate  property  shall  never  be  sur- 
rendered nor  suspended  by  act  of  the  General  Assembly. 

Art.  200.  [License  Tax;  Exemptions,] — The  General  Assem- 
bly may  levy  a  license  tax,  and  in  such  case  shall  graduate  the 
amount  of  such  tax  to  be  collected  from  the  persons  pursuing 
the  several  trades,  professions,  vocations  and  callings.  All  per- 
sons, associations  of  persons  and  corporations  pursuing  any 
trade,  profession,  business  or  calling  may  be  rendered  liable  to 
such  tax,  except  clerks,  laborers,  clergymen,  school  teachers, 
those  engaged  in  mechanical,  agricultural,  horticultural  and 
mining  pursuits,  and  manufacturers  other  than  those  ct  distilled 
alcoholic  or  malt  liquors,  tobacco  and  cigars,  and  cotton  seed 
oil.  No  political  corporation  shall  impose  a  greater  license  tax 
than  is  imposed  by  the  General  Assembly  for  State  purposes. 

Art.  207.  [Exemptions.] — The  following  property  shall  be 
exempt  from  taxation,  and  no  other,  viz  :  All  public  property, 
places  of  religious  worship  or  burial,  all  charitable  institutions, 
all  buildings  and  property  used  exclusivelj'  for  colleges  or  other 
school  purposes,  the  real  and  personal  estate  of  any  public 
library  and  that  of  any  other  literary  association  used  by  or 
connected  with  such  library,  all  books  and  philosophical  appa- 
ratus, and  all  paintings  and  statuary  ot  any  company  or  asso- 
ciation kept  in  a  public  hall;  provided,  the  property  so  exempted 


CON.>TrnJTIOXAL  PHOVI-I  ')XS. 


))e  not  used  or  leased  for  piiri)oses  of  private  or  ('orporate  i)rofit 
or  income.  There  shall  also  be  exempt  from  taxation  household 
property  to  the  value  of  five  hundred  dollars.  There  shall  also 
be  exempt  from  taxation  and  license  for  a  period  of  twenty  years 
from  the  adoption  of  the  Constitution  of  1879,  the  capital, 
machinery  and  other  property  employed  in  the  manufacture  of 
textile  fabrics,  leather,  shoes,  harness,  saddlery,  hats,  tlour, 
mrchinerj',  agricultural  implements,  manufacture  of  ice,  fertil- 
izers and  chemicals,  and  furniture  and  otlier  articles  of  wood, 
marble  or  stone,  soap,  stationer^-,  ink  and  paper,  boat-building' 
and  chocolate;  provided,  that  not  less  than  five  hands  are 
employed  in  any  one  factory. 

Art.  208.  [Poll  Tax.]— The  General  Assembly  shall  levy  an 
annual  poll  tax,  for  the  niaintenauce  of  public  schools  upon 
every  male  inhabitant  in  the  State  over  the  age  of  twenty -.one 
years,  which  shall  never  be  less  than  one  dollar  nor  exceed  oue 
dollar  and  a  half  per  capita,  and  the  General  Assembly  shall 
pass  laws  to  enforce  payment  of  said  tax. 

Art.  209.  [State,  Municipal  and  Parochial  Taxation  ] — The 
State  tax  on  property  fur  all  purposes  whatever,  including 
expenses  of  government,  schools,  levees  and  interest,  shall  not 
exceed  in  any  one  year  six  mills  on  the  dollar  of  its  assessed 
valuation,  if  the  ordinance  regarding  the  bonded  debt  of  the 
State  is  adopted  and  ratified  by  the  people;  and  if  said  ordi- 
nance is  not  adopted  and  ratified  by  the  people,  said  State  tax 
for  all  purposes  aforesaid  shall  not  exceed  in  any  one  year  fire 
mills  on  the  dollar  of  the  asse.ssed  valuation  of  the  property; 
and  no  parish  or  municipal  tax  for  all  purposes  whatsoever  shall 
exceed  ten  mills  on  the  dollar  of  valuation ;  provided,  that  for 
the  purpose  of  erecting  and  constructing  public  buildings, 
bridges  and  works  of  public  improvement  in  parishes  and  munici- 
palities, the  rates  of  taxation  herein  limited  may  be  increased 
when  the  rate  of  such  increase  and  the  purpose  for  which  it  is 
intended  shall  have  been  submitted  to  a  vote  of  the  property 
taxpayers  of  such  parish  or  municipality  entitled  to  a  vote  under 


CONSTITUTIONAL  PROVISIONS. 


the  election  laws  of  the  State,  and  a  majority  of  same  voting 
at  such  election  shall  have  voted  therefor. 

Art.  2W.  [Tax  Sales.] — There  shall  be  no  forfeiture  of 
property  tor  the  non-payment  of  taxes,  State,  levee  district, 
j)arochial  or  municipal,  but  at  the  expiration  ot  the  year  in 
which  they  are  due  the  collector  shall,  without  suit,  and  after 
giving"  notice  to  the  delinquent  in  the  manner  to  be  provided  by 
law  (which  shall  not  be  by  publication  except  in  case  of  unknown 
owner)  advertise  for  sale  the  property  on  which  the  taxes  are 
due  in  the  manner  provided  for  judicial  sales,  and  on  the  day  of 
sale  he  shall  sell  such  portion  of  the  property  as  the  debtor  .shall 
point  out,  and,  in  case  the  debtor  shall  not  point  out  sufficient 
property,  the  collector  shall  at  once  and  without  further  delay 
sell  the  least  quantity  of  property  which  any  bidder  will  buy  for 
the  amount  of  the  taxes,  interest  and  costs.  The  sale  shall  be 
without  appraisement,  and  the  property  sold  shall  be  redeem- 
able at  any  time  for  the  space  of  one  year,  by  payiug  the  price 
given,  with  twenty  per  cent  and  costs  added.  No  sale  of  prop- 
erty for  taxes  shall  be  annulled  for  any  informality  in  the  pro- 
ceedings until  the  price  paid,  with  ten  per  cent  interest,  be 
tendered  to  the  purchaser.  All  deeds  of  sale  made,  or  that  may 
be  made,  by  collectors  of  taxes,  shall  be  received  by  courts  in 
evidence  as  prinia  facie  valid  sales. 

Art.  211,  [Tax  Designated  by  Year  in  Which  it  is  Collectible.] 
The  tax  shall  be  designated  by  the  year  in  which  it  is  collectible. 
and  the  tax  on  movable  property  shall  be  collected  in  the  year 
in  which  the  assessment  is  made. 

Art.  212.  [Postponement  of  Taxes.] — The  Legislature  shall 
pass  no  law  posipouing  the  payment  of  taxes,  except  in  case  of 
overflow,  general  conflagration,  general  destruction  of  the  cro^is, 
or  other  public  calamity. 

^,t^.,  .Art.  213.  [Taxation  for  Levee  Purposes  ] — A  levee  system 
shall  be  maintained  in  the  State,  and  a  tax  not  to  exceed  one 
mill  may  be  levied  annually  on  all  property  subject  to  taxatiou. 


CONSTITUTIOXA.L  PROVISIONS 


aud  shall  be  applied  exclusively  to  the  maintenance  and  repairs 
of  levees. 

Art.  214.  [Levee  Districts;  Commissioners. J — The  General 
Assembly  may  divide  the  State  into  levee  districts  and  provide 
for  the  appointment  or  election  of  levee  commissioners  in  said 
districts,  who  shall,  in  the  method  aud  manner  to  be  provided 
by  law,  have  supervision  of  the  erection,  repairs  and  maintenance 
of  the  levee  in  said  districts ;  to  that  effect  the  Levee  Com- 
missioners may  levy  a  tax  not  to  exceed  ten  mills  on  the  taxable 
property  situated  within  alluvial  portions  of  said  districts  sub- 
ject to  overflow;  provided,  that  in  case  of  necessity  to  raise 
additional  funds  for  the  purpose  of  constructing,  preserving  or 
repairing  any  levees  protecting  the  lands  of  a  district,  the  rate 
ot  taxation  herein  limited,  may  be  increased  when  the  rate  of 
sui'h  increase  and  the  necessity  and  purpose  for  which  it  is 
intended  shall  have  been  submitted  to  a  vote  of  the  property 
taxpayers  of  such  district,  paying  taxes  for  himself,  or  in  any 
representative  capacity,  whether  resident  or  non-resident,  on 
property  situated  within  the  alluvial  portion  of  said  district 
subject  to  overflow,  and  a  majority  of  those  in  number  and  value, 
voting  at  such  election,  shall  have  voted  therefor. 

Art.  218.  [Constitutional  Provisions  Relative  to  State  Taxes 
also  Apply  to  Parish,  District  and  Municipal  Taxes.] — All  the  arti- 
cles aud  provisions  ot  this  Constitution  regulating  and  relating 
to  the  collection  of  State  taxes  and  tax  sales  shall  also  apply  to 
and  regulate  the  collection  of  parish,  district  and  municipal 
taxes. 

Art.  224.  [Free  Public  Schools.] — There  shall  be  free  public 
schools  established  by  the  General  Assembly  throughout  the 
State  for  the  education  of  all  the  children  of  the  State  between 
the  ages  of  six  and  eighteen  years ;  aud  the  General  Assembly 
shall  provide  for  their  establishment,  maintenance  and  support, 
by  taxation,  or  otherwise,  and  all  moueys  so  raised,  except  the 
poll  tax,  shall  be  distributed  to  each  parish  in  proportion  to  the 
number  of  children  between  the  ages  of  six  aud  eighteen  years. 


CONSTITUTIONAL  PROVISIONS. 


Art.  227.  [Poll  Tax  Applied  to  Public  Schools.]— The  funds 
derived  from  the  collectiou  of  the  poll  tax  shall  be  applied  exclu- 
sively to  the  maiutenanee  of  the  public  schools  as  organized 
under  this  Constitution,  and  shall  be  applied  exclusively  to  the 
maintenance  of  the  public  schools  in  the  parish  in  which  the 
same  shall  be  collected,  and  shall  be  accounted  for  and  paid  by 
the  collecting  officers  directly  to  the  competent  school  authori- 
ties of  each  parish. 

Art.  220.  [School  Funds— Of  What  They  Shall  Consist.]— The 
school  funds  of  this  State  shall  consist  of: 

1.  The  proceeds  of  taxation  for  school  purposes,  as  provided 
in  this  constitution. 

2.  The  interest  on  the  proceeds  of  all  public  lands  hereto- 
fore granted  by  the  United  States  for  the  use  and  support  of  the 
public  schools. 

3.  Of  lands  and  other  property  which  may  hereafter  be 
beqaeathed,  granted  or  donated  to  the  State,  or  generally  for 
school  pur])oses. 

i.  All  funds  or  property,  other  than  unimproved  lands, 
bequeathed  or  granted  to  the  State,  not  designated  for  other 
purposes. 

5,  The  proceeds  of  vacant  estates  falling  under  the  law  to 
the  State  of  Louisiana. 

The  Legislature  may  appropriate  to  the  same  fund  the  pro- 
ceeds, in  whole  or  m  part,  of  public  lands  not  designated  for 
any  other  purpose,  and  shall  provide  that  every  parish  may  levy 
a  tax  for  the  public  schools  therein,  which  shall  not  exceed  the 
State  tax ;  provided,  that  with  such  tax  the  whole  amount  of 
parish  taxes  shall  not  exceed  the  limits  of  parish  taxation  fixed 
by  this  Constitution. 


REVENUE. 


Revenue 


1.  [S.  1,  A.  lOG,  1890.]— Annual  tax 

of  six  mills  levied  on  all  taxa- 
ble property;  ennnieration  of 
taxable  property,  exceptions 
and  exemptions. 

2.  [S.  2,  A.  100,    1890.]— Asse.ssors;      12. 

appointments,  term  of  office, 
oath  of  office,  bond,  sureties, 
compensation.  13. 

3.  [S.    3,   A.    106,  1890.]— Assessors, 

Orleans  parish ;  appointment, 
compensation,  term  of  office, 
clerical  force. 

4.  [S.    4,    A.    106,  18.)0.]— Assessors  j  14. 

may  be  removed  by  the  Gov-  1 
ernor  for  cause  ;  vacancies,  how      i-^ 
tilled.  i 

5.  [8.  5,   A.   106,    ISyO.]— Assessors,  j 

Orleans  parish;  oath  of  office,  | 
amount  of  bond. 

6.  [S.    6,    A.    106,    18y0.]- Assessors 

and  tax  ccdiector.s'  bonds,  the      16. 
conditions     thereof,     recorda-  ; 
tion,  sureties  I 

7.  [S.   7.   A.    106,    1890  ]  — Assessor's  |   17. 

duty  to  list  all  taxable  prop- 
erty; penalty  for  failure  ;  grow- 
ing and  gathered  crops  a  part     18. 
of   the    realty    while   in    lirst  ; 
hands.     No  property  shall   be 
taxed  twice  in  the  same  year. 

8.  [S.    8,    A.     106,     ld90.]— Landed     19. 

property,  how  designated  and 
assessed.  ; 

9.  [S.    9,   A.    1U6,    1690  ]— As.sessors  [ 

shall   examine    mortgage    and     20. 
conveyance    records    and    ab- 
stracts of  land  entries,  to  as-  i 
certain  ownershi})  of  property. 

[S.  10,  A.  106,  1880.]— Land  when 
divided   by  parish   lines,    how     21. 
assessed. 

[S.  11,  A.  106,  1~90.]— Omissions 
and  errors  in  assessments,  when 


10 


11. 


discovered,  h  o  w  corriM^ted  ; 
back  taxes  shall  not  be  as- 
.sessed  for  more  than  three 
years;  supplemental  ndls,  no- 
tice. 

[S.  V2,  A.  lOo,  1890  ]  — Blank  tax 
lists  to  be  furnished  by  State 
Auditor. 

[!^.'  i:!,  A.  lOR,  1,-90  ]  — Duty  of 
taxpayer,  except  in  Orleans 
parish,  to  till  out  a  list  of  his 
property  and  make  oath  there- 
to. 

[S.  14,  A.  106,  1890.]— Form  ot 
taxpayer's  oath. 

[8.  15,  A.  103,  lc90  ]— Assessors 
shall  visit  in  person  or  by 
deouty  the  residence,  domicile 
or  office  of  each  person,  tirm 
or  corporation  subject  to  taxa- 
tion. 

[S.  16,  A.  106,  1H90.— Blank  forms 
of  assessment ;  agricultural  sta- 
tistics. 

[S.  17,  A.  106,  1-90] -Duty  of 
assessor  to  administer  oath  to 
taxpayers. 

[8.  18,  A.  106,  l!!i90  ]— Valuation 
of  property  for  assessment;  de- 
scription of  asses.sed  property, 
how  made 

[S.  19,  A.  106,  1890.]— All  prop- 
ertj"  shall  be  assessed  at  its 
actual  cash  value  ;  oath  of  tax- 
payer. 

[8.  '20,  A.  106,  1890.]  — Assessor 
shall  have  the  right  to  examine 
books  and  accounts  and  to  iu;- 
([nire  into  the  insured  value  of 
property. 

[8  -21,  A  106,  1-90.]- Comple- 
tion of  tax  lists  and  notice 
thereof. 

[8.22.  A.   106,   1890.]— Police ju- 


REVENUE 


Revenue — Contiuued. 


35 


ries  constituted  boards  of  re-  '  34. 
viewers. 

23.  [S.  23,  A.  106,  1890.]— Boards  of 

reviewers  ;  time  of  meeting ; 
duties;  compensation. 

24.  [S.   24,   A.   106,  1890.] -Board  of 

Assessors,    parish   of  Orleans; 
tlieir  duties  and  powers  ;  notice 
by   i)ublication   of  completion  ; 
of  ass^issment;  Kegister  of  Con- 
veyances, his  duties. 

25.  [S.   25,    A.    lOG,    1-90.] -Duty  of 

taxpayer  to  make  sworn  return  j 
of  liis  property. 

36.  [S.  26,  A  106,  1890.J— Right  of 
taxpayer  to  api)ear  before  com- 
mittee on  assessments  and  be 
heard  relative  to  valuation  of 
liis  ]iroperty ;  duties  and  pow- 
ers of  committee  on  assess- 
ments. 

27.  [S.  27,  A.  106,  1890  J— Assessment 
"  of  l)anks. 

2S.  LS-  28,  A.  106,  1890.]— Assessment 
oi' corporations  not  enumerated 
in  Sec.  27. 

29.  [S.  29,  A.  106,  1880.]- Railroads, 

canal,  transportation  and  tele- 
graph companies. 

30.  [S.  30,  A.  103,  l'^90.]  -  Assessment 

rolls  to  be  furnished  by  the 
Auditor;  how  and  by  whom 
filled  und  to  whom  to  be  deliv- 
ered when  filled. 

31.  [S.    31,    A.   106,    1890.]— Time  at 

which  rolls  shall  be  completed 
and  filed. 

32.  [S.    3-2,   A.   106,    1890.]— Duty  of 

Recorder  o^  Mortgages  ujkju 
receipt  of  tax  roll. 

33.  [S.    33.   A.   106,   1890]-Filing  of 

tax  roll  in  Mortgage  office  to 
act  as  legal  mortgage  upon 
each  piece  of  property. 


36. 


37. 


38. 


39. 


40. 


41. 


42. 


43. 


44. 


[S.  34,  A.  85,  1888.]— Filing  of 
tax  roll  shall  be  full  notice  to 
taxpayers,  and  parties  in  in- 
terest, of  the  completion  of  the 
assessment  and  that  taxes  are 
due  and  collectible. 

[S.  35,  A.  85,  1888.]— Filing  of 
tax  rolls  shall  be  prima  facie 
evidence  that  the  assessment 
has  been  made  according  to 
law  ;  no  injunction  allowable 
against  such  filing  and.uo  judg- 
ment shall  aftect  parties  not 
included  in  the  suit. 

[S.  2,  A.  69,  1892.]— Tax  collect- 
ors, parish  of  Orleans;  appoint- 
ment, compensation,  oath  and 
bond. 

[S.  37,  A,  85,  1888.]— Bond  of  tnx 
collector,  approval  and  record- 
ation; conditions  thereof 

[S  38,  A.  85,  1888.]— Removal 
and  suspension  of  tax  collect- 
ors. 

[S.  39,  A.  85,  I8c8.]— Taxes  ;  when 
due  and  how  designated  and 
collected;  interest. 

[S.  40,  A.  85,  1888.]— Notice  to 
taxpayers  on  movable  prop- 
erty ;  delinquent  taxes ;  col- 
lector's duties. 

[S.  41,  A.  85,  1888  ]— Notice  to 
taxpayers ;  form  of  notice  and 
manner  of  delivery. 

[S.  42.  A.  85,  18S8.]— General  no- 
tice by  publication  to  unknown 
owners;  costs  of  notice. 

[S.  43,  A,  85,  1888.]— Sale  of 
movable  propertj'  for  taxes ; 
form  of  sale. 

[S.  44,  A.  85,  1888.]— Rights  of 
taxpayers  in  the  sale  of  mova- 
ble property. 


REVENUE. 


Revenue  —  Continued. 


45.  [S  45,  A.  85,  18-r8.]— Seizure  and 

s;'-le  of  movable  property. 

46.  [8   46,  A   85,  1888  ]— Tax  collect- 

ers  may  take  possession  of 
movable  projierty  an«l  i)lace 
ke  iier  thereon. 

47.  [S.   47,   A.  85,    1888  ]— Notice  of 

seizure. 

48.  [S.  48,  A   85   18r8.]— Tax  collect- 

ors may  seize  and  take  posses- 
sion of  property  after  three 
(lays'  notice 

49.  [8.  49,  A.  85,    1888.]— Rights  of 

tax  del)tor  to  a  release  of  prop- 
erty seized  by  giving  forth- 
coming bond. 

50.  [S.    50,  A.   85,    1888.]— Notice   to 

taxpayers  delinquent  on  im- 
movable property. 

51.  [S.   51,   A.   85,  188y.]— Notice   to 

delinquents;  manner  of  deliv- 
ery ;  costs  of  tax  collector  for 
notice. 

52.  [S.  .52,  A.  85,  1888.]— General  no- 

tice by  publication  to  unknown 
owners  of  immovable  property. 

53.  [S.  53,  A.  85,  188rf.]— Duty  of  tax 

collectors  to  advertise  prop- 
erty for  delinquent  taxes  after 
due  notice  has  been  given  ; 
form  of  advertisement. 

54.  [8.   54,    A.   lOo,   1890.]— Sale   for 

taxes  of  property  that  had  been 
concealed,  parted  with  or  dis- 
posed of  by  delinquents;  du- 
ties of  tax  collectors  in  case 
personal  property  cannot  be 
seized. 

55.  [8.    55,    A.   85,    1688.] — Growing 

and  gathered  crops  and  shares 
therein,  how  seized  and  sold 
for  taxes. 

56.  [8.  56,   A.   106,   1890.]— Tax  and 

license  suits  to  be  preference 
suits. 


57.  [8.    57,    A.    106,     1890.]- Deputy 

tax  collectors  and  assessors ; 
Attorney  General  to  appoint 
an  attorney  in  the  parish  of 
Orleans ;  his  duty. 

58.  [8.    .58,    A.   85,   1888.]— Fees   and 

commissions  of  tax  collectors. 

59.  [8.   59,   A.   8.5,   1888.]— Adjudica- 

tion of  property  to  the  State; 
tax  collector's  duty  to  take 
actual  possession  thereof;  fees 
for  collection  of  rents. 

60.  [8.  60,  A.   85,   18-8.]— Tax    sales 

to  be  made  on  or  Itefore  the 
first  day  of  May  of  each  year. 

61.  [8.  61,  A.'  103,   1890.]— Property 

adjudicated  to  the  State  ;  how 
assessed. 
02.  [8.  6>,  A.  85,  1888.]— Redemption 
of  property  adjudicated  to  the 
State  for  unpaid  taxes. 

63.  [S.    63,   A.    85,    1888.]— Deeds  of 

sale  to  individual  purchasers 
of  tax  property. 

64.  [8.  64,  A.  85,  1888.]— Tender  re- 

quired by  Art.  210  of  the  Con- 
stitution ;  how,  when  and  by 
whom  made. 

65.  [8.    65,    A.    85,    1888.]— Order   of 

seizure  and  possession ;  how 
and  by  wliom  made. 

66.  [8.  66,   A.  85,  1888.]— Rents  and 

revenues  on  property  pur- 
chased at  tax  sale. 

67.  [8.   67,  A.   85,   1888.]— State  Au- 

ditor authorized  to  cancel  erro- 
neous as  essnients  and  tax 
sales. 

6S.  I  8.  68,  A.  85  1888.J— Taxes  paid 
prior  to  sale  for  taxes  ;  Audit- 
or's duty  to  furnish  quiet  claim 
to  owner. 

69.  [8.  69,  A.  85,  1888.]— Errors  in 
assessments:  how  corrected. 


10 


REVENUE. 


Revenue — Continued. 


70.  [S.  :(»,  A.  eS,  18c'8.]— Subsequent 

mortgages,  pledges,  encum- 
brances, sales,  etc.,  not  to  af 
feet  taxes  as.sesse(l. 

71.  [8.   71,  A.  85,   l!'88.]— How  prop- 

erty assessed  to  unknown  own- 
ers is  to  be  proceeded  with 
upon  discovery  of  the  owner. 

72.  [S.    72,    A.   J^n,    IF8-^.]— How  and 

with  what  moneys  taxes  and 
licenses  may  be  paid. 

73.  [S.  73,  A.  85,  1888.]— Sheriffs,  no- 

taries and  others  prohibited 
from  passing  act  for  sale  or 
transfer  of  property  unless 
taxes  are  paid. 

74.  [S.  74,  A.  85,  1-8-?. ]— Penalty  for 

violation  of  Sec.  73. 

75.  [S.  75,  A.  r^5,  1888.]— Tax  collect- 

or's returns  to  auditor  and  po- 
lice jury  of  taxes  collected. 

76.  [S.    76,    A.    85,    l^S--.]— Time  for 

(jnarterly  and  final  settlements 
of  tax  collectors. 

77.  [S.  77,  A.  85,   1888. J— Penalty  for 

failnre  of  tax  collectors  to  set- 
tle with  police  juries. 

78.  [S.  78,  A.  85,  1»88.]— Penalty  for 

failure  of  tax  collectors  to  set- 
tle with  the  Auditor. 

79.  [S.  79,  A.  85,   1888.]— Duties  and 

comm'ssions  of  district  attor- 
torneys. 


8).  [S.  80,  A.  85,  18-8.  ]— Right;Cof 
sureties  to  take  possession  of 
tax  lists. 

81.  [S.    81,    A.   85,   1888  1— Penalties 

against   persons    nnautliorized 
to  collect  taxes  and  licenst-.,. 

82.  [S.    82,   A.  85,  1888.]— Duf  es   of 

outgoing  tax  collectors. 

83.  [S.    83,    A.    85,    1888.]— Bouds  of 

tax    collectors;    how    and    by 
whom  cancelled. 

84.  [S.    84,  A.  85,   18-8.]- State   tax 

collectars  shall  be  parish  tax 
collectors. 

85.  [S.   85,  A.   ^o,    1888.] -Duties  of 

tax   collectors  when  taxes  are 
paid. 

86.  [S.  d6,  A.  84,  1892.]— Parish  treas- 

urers ;  their  duties. 

87.  [S.  b7,  A.  85,  1888.]— State  Treas- 

urer ;  his  duties. 

88.  [S.  8-',  A.  fio,  1888.]— Taxes  when 

paid  other  than  by  the  person 
assessed. 

89.  [S.    1.    A.   178.    181)4.]— Distribu- 

tion of  the  State  tax. 

90.  [S.  90,  A.  85,  1888.] -Interpreta- 

tion of  words. 

91.  [S.  91,  A.  85,  1888.]- Sale  of  prop- 

erty for  taxes  not  to  affect  an- 
terior taxes. 

92.  [S.  82,  A.  H5,   18^8.]— Rei)ealing 

clauses. 


Section  1.  [Enumeration  of  Taxable  Property — Exceptions 
and  Exemptions.] — Be  it  enacted  by  the  General  Assembly  of  the 
State  of  Louisiana,  That  Act  No.  85  of  1888  be  amended  by 
striking  out  its  title,  by  inserting  in  lieu  thereof  the  above 
title,  by  striking  out  Sections  1  to  33  inclusive,  by  insert- 
ing this  Section  1  and  the  following  new  sections  down  to 
33  inclusive,  and  by  amending  and  re-enacting  Sections  54, 
56,  57  and  61,  as  follows :     That  for  the  calendar  year,  A.  D., 


REVEM'E.  11 

one  thonsaiul  eigbt  hundred  aud  uinety-oue  (1891),  and  for 
each  succeeding  calendar  year,  there  are  hereby  levied  annual 
taxes  amounting-  in  the  aggregate  to  six  mills  on  the  dollar 
of  the  assessed  valuatiou  of  all  property  situated  withiti  the 
State  of  Louisiana,  except  such  as  is  expressly  exempted  from 
taxation  by  law,  and  the  term  property  as  herein  used 
means  and  includes  all  real  estate,  witli  the  buildings  and 
all  other  improvements  thereon  or  thereto  attached,  and  all 
other  untaxed  land;  every  share  or  portion,  right  or  interest, 
either  legal  or  equitable,  in  and  to  every  ship,  vessel,  or  boat  of 
whatever  name  or  description,  used  or  designed  to  be  used, 
either  exclusively  or  partially,  in  navigating  any  of  the  waters 
within  or  bordering  on  this  State,  whether  such  vessel,  ship,  or 
boat,  shall  be  within  the  jurisdiction  of  this  State  or  elsewhere, 
aud  whether  the  same  shall  have  been  enrolled,  registered,  or 
licensed,  at  any  collector's  office,  or  within  any  collector's  district 
in  this  State  or  not,  including  all  vessels  under  a  foreign  flag, 
navigating  any  of  the  waters  of  this  State,  within  or  bordering 
thereon,  controlled  or  run  in  whole  or  in  part,  tor  the  benefit  of 
the  i^erson  to  be  assessed,  together  with  their  stores  or  appur- 
tenances, at  their  fair  market  value,  or  belonging  to  awy  person, 
company,  association  or  corporation,  in  or  out  of  this  State,  and 
not  paying  taxes  at  the  domicile  of  the  said  company,  person, 
association  or  corporation ;  all  railroads  and  other  roads,  all 
canals  and  other  ways  of  communication,  travel,  or  transporta- 
tion, all  locomotives,  dummies,  and  other  motive  powers;  all 
engines,  boilers,  and  other  apparatus,  appurtenances,  appliances, 
and  attachments  for  steam,  electric,  and  other  engines  ;  all  tele- 
phone and  telegraph  lines;  all  machines  and  machinery;  all  cars, 
carriages,  wagons  and  other  vehicles ;  all  patents,  copyrights, 
trade-marks,  privileges,  charters  and  franchises,  including  stock 
of  any  lottery  charter  or  privilege  domiciled  in  or  out  of  this 
State,  unless  exempted  by  the  Constitution  of  this  State;  all 
lumber,  brick  and  other  building  materials ;  all  movable  prop- 
erty and  chattels ;  all  personal  property ;  all  goods,  wares  aud 


12  REVENUE. 


merchandise,  and  other  stock  in  trade,  in  possession,  on  hand 
and  nnder  control,  goods  bought  and  paid  for,  goods  bought  and 
to  be  paid  for,  all  goods  on  consignment  for  sale,  without  refer- 
ence to  whom  they  belong  5  goods  in  transit  for  forwarding;  not 
on  consignment  for  sale  are  not  to  be  assessed ;  all  alcoholic, 
vinous  and  malt  liquors;  all  household,  kitchen  and  other  furni- 
ture exceeding  five  hundred  dollars  ($500)  in  value ;  all  jewels 
and  jewelry,  diamonds,  pearls  and  precious  stones,  real  or  imita- 
tion; all  gold  and  silverware  and  silverplate,  paintings,  engrav- 
ings, statuary  and  other  works  of  art,  bric-a-brac,  and  all 
'' articles  of  vertu"  and  ornament;  all  horses  and  other  live 
animals;  all  personal  i)roperty  held  in  trust,  or  by  a  wife,  or  for 
a  minor  child ;  all  property  held,  controlled,  or  administered  in 
each  separate  capacity  as  president,  cashier,  treasurer,  liquidator, 
assignee,  master,  superintendent,  manager,  sequestrator,  re- 
ceiver, trustee,  stake  holder,  depository,  warehouseman,  keeper, 
curator,  tutor,  executor,  administrator,  legatee,  heir,  beneficiary, 
father,  agent,  attorney,  usufructuary,  mandatory,  fiduciary,  or 
ofiQcial  capacity;  the  cash  value  of  all  judgments,  suits  and 
causes  in  action :  all  rights,  credits,  bonds,  and  securities  of  all 
kinds;  promissory  notes,  open  accounts,  and  other  obligations; 
all  cash.  The  amount  of  cash  on  hand  will  not  be  offset  or  less- 
ened because  money  is  owed,  or  by  liabilities  of  any  kind,  but 
must  represent  the  full  amount  standing  in  the  name  of  the  per- 
son to  be  assessed  or  subject  to  his  control.  All  coins.  United 
States  and  foreign,  whether  current  or  uncurrent;  all  currencies* 
bank  notes,  and  other  paper  moneys,  all  moneys  loaned  at  inter- 
est, all  shares  of  stock  in  all  banking  companies  or  associations 
incorporated  or  non-incorporated,  chartered  under  the  laws  of 
Louisiana,  or  under  the  laws  of  any  other  State  than  Louisiana, 
or  under  the  laws  of  the  National  Government;  and  all  other 
articles  and  things  whatever  possessing  any  money  value.  This 
enumeration  shall  not  be  construed  so  as  to  exempt  from  taxa- 
tion any  property  or  values  not  enumerated  herein;  provided, 
that  no  articles  or  things  herein  above  enumerated  shall  be 


REVENUE.  13 


assessed  more  than  ouce  the  same  year.  The  above  enumeration 
of  assessable  property  is  iu  no  wise  intended  to  apply  to  the 
assets  of  banking-  companies  or  associations  whose  shares  of 
stock  are  assessable  in  lien  thereof  under  Section  27,  save  in  so 
far  as  declared  in  said  Section  27.     Section  1,  A.  100,  1890. 

Sec.  2.  [Assessors ;  Appointment,  Bond,  Sureties,  Compensation.] 
That  the  Governor  shall  api)oint,  by  and  with  the  advice  and 
consent  of  the  Senate,  one  tax  assessor  for  each  parish  in  this 
State  (except  tlie  parish  of  Orleans),  who  shall  hold  their  ofhce 
for  the  tei-m  of  four  years;  first  term  beginning  on  the  thirty- 
tirst  day  of  December,  1892.  Each  assessor  shall  take  constitu- 
tional oath  of  office,  and  each  shall  execute  his  bond  in  favor  of 
the  Governor  of  the  State  of  Louisiana  for  the  sum  of  three  thou- 
sand dollars  ($3000),  for  each  representative  of  his  parish  in  the 
General  A.*5sembly,  with  solvent  sureties,  who  shall  be  bound  in 
solido  with  each  other,  and  with  their  principal ;  but  each  surety 
may  bind  hiiriiself  for  a  limited  sum  not  less  than  two  hundred 
dollars  ;  provided,  the  aggregate  of  said  limited  sums  shall  not 
be  less  than  three  thousand  dollars  ($3000)  for  each  representa- 
tive of  his  parish  in  the  General  Assembly;  provided,  no  bond 
shall  exceed  eight  thousand  dollars.  He  shall  receive  as  an 
annual  compensation  for  all  his  labors,  services  and  duties  four 
per  cent,  on  the  first  810,000,  aggregate  amount  of  all  State, 
parish  and  poll  taxes  assessed  and  one  per  cent,  on  any  excess 
over  84:0,000,  and  for  all  his  services,  duties  or  labors  in  assess- 
ing or  extending  on  the  rolls  any  and  all  levee  or  land  taxes  the 
sum  of  8100;  provided  lio  assessor  shall  receive  less  than  four 
hundred  dollars  in  any  parish  for  each  annual  assessment  of 
State,  parish,  poll  and  all  levee  taxes.  That  the  payment  of  this 
compensation  shall  be  distributed  between  the  State,  parish  and 
school  boards  in  proportion  to  the  amount  received  by  each; 
provided,  that  if  said  cflice  be  already  filled  by  appointment,  this 
act  shall  not  be  construed  as  creating  any  vacancies  therein, 
and  the  officers  now  appointed  shall  serve  during  the  period  for 
which  they  were  ai)pointed.     S.  2,  A.  100.  1890. 


14  KEVENUE. 


Sec.  3.  [Assessors,  Orleans  Parish ;  Salaries,  Term  of  Office, 
Clerical  Force,  Compensation.] — That  the  (lovcnior  shall  appoint, 
by  and  with  the  consent  of  the  Senate,  seven  (7)  tax  assessors, 
one  from  each  municipal  district  of  the  parish  of  Orleans,  and 
for  their  service  shall  receive  each  the  sun)  of  tweut^^-five  hun- 
dred dollars  (>*25()0)  per  annum,  to  be  paid  monthly,  by  warrant 
of  the  Auditor,  out  of  the  Treasury  of  the  State,  and  no  per- 
quisites, fees  or  commission  shall  be  allowed.  The  present 
assessors  shall  hold  office  until  che  thirty  lir^t  day  of  December, 
3  892,  and  the  Governor  shall  appoint  their  successors  for  a  term 
of  four  j^ears.  The  assessors  so  ai)pointed  shall  constitute  a 
board  of  assessors  for  the  parish  of  Orleans,  and  shall  exercise 
their  functions  jointly  in  the  assessing  and  listing-  of  property  in 
and  for  the  parish  of  Orleans  The  board  shall  apj)oint  its  own 
clerical  force,  and  fix  their  pay  within  the  limits  prescribed. 
The  City  Council  shall  provide  a  suitable  room  in  the  City  Hall 
for  the  use  of  the  board  of  assessors,  and  shall  appropriate  not 
less  than  seventeen  thousand  five  hundred  dollars,  nor  more 
than  twenty  thousand  dollars,  for  the  })aymeut  of  said  clerical 
force  and  contingent  expenses  of  the  board,  not  including  such 
blanks  as  are  furnished  by  the  Auditor'  under  the  existing  laws, 
The  clerical  force  of  the  board  of  assessors  shall  be  paid  monthly 
on  the  city  pay  rolls  under  instructions  from  the  board.  S.  -i, 
A.  lOG,  1890. 

Sec.  4.  [Assessors ;  the  Governor  May  Remove  for  Cause.] — 
That  all  or  any  of  the  assessors  throughout  the  State  may  be 
removed,  by  the  Governor  at  anytime  for  negligence,  inefficiency, 
incompetency,  malfeasance,  or  any  other  cause  which  he  may 
consider  sufficiently  grave.  The  Governor  maj*  fill  any  vacancy 
thus  created,  or  caused  by  death  or  resignation,  by  and  with  the 
advice  and  consent  of  the  Senate,  if  in  session,  or  if  not  in  ses- 
sion, subject  to  the  advice  and  consent  of  the  Senate  at  its  next 
session.     S.  4,  A.  106,  1890. 

Sec.  5.  [Assessors;  Bond  and  Oath  of  Office,  Orleans  Parish.]  — 
That  each  of  the  said  tax  assessors  for  the  parish  of  Orleans 


REVENUE.  15 


shall  take  tlie  constitutional  oath  of  oflfice  and  shall  execute  his 
bond  in  favor  of  the  Governor  of  the  State  of  Louisiana  for  the 
sum  of  five  thousand  dollars  (85000),  with  solvent  sureties,  who 
shall  be  bound  in  solido  with  each  other  and  with  their  princi- 
pals, but  each  surety  may  bind  himself  for  a  limited  sum  of  not 
le;ss  than  five  hundred  dollars  (85(i0).  Provided  the  aggregate 
of  said  sum  shall  be  five  tliousand  dolhirs  (85000).  S.  5,  A.  106, 
1890. 

Sec.  0.  [Assessors'  and  Tax  Collectors'  Bonds,  the  Conditions 
Thereof;  Sureties.] — That  all  bonds  to  be  executed  by  said  tax 
assessors  in  the  parish  of  Orleans  shall  be  approved  by  the 
Governor,  and  all  bonds  of  assessors  in  the  other  parishes  shall 
be  approved  by  the  president  of  the  police  jury  and  by  the  clerk 
of  the  district  court,  and  shall  be  recorded  in  the  mortgage 
records  of  the  parish  in  whi(di  each  resi)ective  assessor  exercises 
his  functions,  and  in  all  other  parishes  which  the  principal  owns 
real  estate,  and  shall  operate,  as  a  legal  mortgage  upon  all  of 
the  real  estate  of  the  principal  therein,  and  shall  be  conditioned 
that  the  tax  assessor  shall  carefully  and  impartially  list  poll 
taxes,  and  list  and  value  all  taxable  property  within  his  district 
or  parish,  at  its  actual  cash  value,  according  to  such  rules  as 
are  or  may  be  prescribed  by  law.  and  said  bonds  shall  be  con- 
ditioned for  the  faithful  performance  of  his  duties  as  tax  assessor, 
and  shall  secure  all  person  or  persons  against  any  act  of  oppres- 
sion on  the  part  of  said  as.sessor.  The  bond  of  the  sheriff  as  ex- 
officio  tax  collector  shall  be  conditioned,  that  the  sherifl"  and 
ex  officio  tax  collector  shall  diligently  collect  all  licenses  and  all 
taxes  listed  and  assessed  in  his  parish,  and  shall  make  oath 
before  a  clerk  of  court  or  notary  public  that  he  has  not  been  able 
to  collect  all  delinquent  taxes;  he  shall  punctually  sell  property 
to  pay  all  delinquent  taxes,  shall  faithfully  and  promptly  pay 
into  the  State  Treasury  all  licenses  and  taxes  collected  by  him, 
less  his  lawful  commissions,  and  shall  do  and  perform  such  other 
duties  as  may  be  prescribed  by  law.     S.  6,  A.  106,  1800. 

Sec.  7.  [Duty  of  Assessors  to  List  all  Taxable  Property.] — 
That  it  is  made  the  duty  of  the  tax  assessors  throughout  the 


16  REVENUE. 


State  to  place  upon  the  assessment  list  all  property  subject  to 
taxation,  including  merchandise  or  stock  in  trade  on  hand  at 
the  date  of  listing,  within  their  respective  districts  or  parishes; 
and  if  any  tax  assessor  shall  intentionally  or  knowingly,  or 
through  gross  negligence  omit  any  taxable  property  from  the 
assessment  list,  or  permit  the  same  to  be  omitted  therefrom,  he 
and  his  sureties  in  solido  shall  be  liable  on  his  official  bond  for 
the  full  amount  of  the  taxes  due  on  the  property  so  omitted  from 
the  list,  together  with  ten  per  cent  per  annum  interest  thereon 
irom  the  maturity  of  said  taxes,  ten  per  cent  attorney's  fees  on 
the  amount  of  the  judgment  recovered  against  him,  and  all  costs 
of  the  suit;  provided,  that  the  true  intent  and  meaning  of  tnis 
section  is  that  all  crops,  whether  growing  or  gathered,  shall  be 
considered  as  being  attached  to  the  realty  while  in  first  hands, 
and  shall  not  be  separately  taxed  while  in  possession  of  the 
lessor  or  his  agent  and  no  property  shall  be  taxed  twice  in  the 
same  year ;  and  provided  further,  that  in  assessing  mercantile 
firms  the  true  intent  and  purpose  of  this  act  shall  be  held  to 
mean,  the  placing  of  such  value  upon  the  stock  in  trade,  all  cash, 
whether  borrowed  or  not,  money  at  interest,  open  accounts, 
credits,  etc ,  as  will  represent  in  their  aggregate  a  fair  average 
on  the  capital  both  cash  and  credi%  employed  in  the  business  of 
the  party  or  parties  to  be  assessed.  And  this  shall  apply  wath 
equal  force  to  any  person  or  persons  representing  in  this  State 
business  interests  that  may  claim  a  domicile  elsewhere,  the 
intent  and  purpose  being  that  no  non-resident,  either  by  himself 
or  through  any  agent  shall  transact  business  here  without  pay- 
ing to  the  State  a  corresponding  tax  with  that  exacted  of  its 
own  citizens;  and  all  bills  receivable,  obligations,  or  credits 
arising  from  the  business  done  in  this  State  are  hereby  declared 
assessable  within  this  State,  and  at  the  business  domicile  of  said 
non  resident,  his  agent  or  representative.     S.  7,  A.  106,  1890. 

Sec.  8.  [Landed  Property;  Manner  of  Assessment] — That  if 
the  laud  to  be  assessed  be  a  tract  or  a  lot  knovv^n  by  a  name,  or 
if  the  owner's  name  be  known,  it  shall  be  designated  by  those 


REVENUE.  17 


particulars  and  by  its  boundaries ;  if  it  has  no  name  or  the  name 
be  unknown,  it  shall  be  designated  by  its  boundaries,  or  by 
divisions,  pursuant  to  the  United  States  surveys.  In  all  cities., 
towns  or  villages,  it  shall  be  the  duty  of  the  assessor  to  desig- 
nate the  number  of  the  lots  according  to  the  plan  of  such  cities, 
towns  or  villages,  or  according  to  the  plat  or  plan  of  the  squares 
designated  by  such  particular  plat  or  plan.  If  no  plat  or  plan 
is  known  of  any  city,  town,  or  village,  or  square  within  the  same, 
it  shall  be  lawful  for  the  assessor  to  describe  it  by  boundaries  of 
the  streets  within  which  it  is  situated,  giving,  in  all  cases,  the 
dimensions;  the  assessments  in  incorporated  towns  and  villages 
shall  be  in  separate  columns,  and  shall  designate  the  name  of 
the  streets  on  which  the  lots  front.  If  there  be  any  incorporated 
village,  town  or  city  in  any  parish,  parish  of  Orleans  excepted, 
the  lists  of  property  therein  shall  be  taken  up  separately  by  the 
assessor,  after  the  remainder  of  the  ward  in  which  it  is  situated 
is  disposed  of,  and  shall  be  completed  alphabetically ;  and  the 
lists  describing  property  of  "unknown  owners"  shall  be  taken 
up  last.  That  in  the  parish  of  Orleans  the  several  municipal 
districts  be  subject  to  such  aubdivisions  as  exist  at  present, 
pending  a  neir  survey  and  apportionment.     S.  8,  A.  106,  1890. 

Sec.  9.  [Assessors  Shall  Examine  Mortgage  and  Conveyance 
Records.] — That  each  tax  assessor,  parish  of  Orleans  excepted, 
on  and  after  the  first  day  of  January  of  each  year,  shall  diligently 
examine  the  records  in  the  ofiices  of  mortgages  and  conveyances 
and  abstracts  of  land  entries,  and  compare  the  names  of  the  par- 
ties assessed  and  the  description  of  the  property,  giving  the 
exact  lines  and  measurements  as  so  recorded  in  the  conveyance 
office  and  the  abstract  of  laud  entries,  and  shall  otherwise  make 
laithful  inquiry  and  investigation  to  ascertain  what  taxable 
property  in  his  district  or  parish  belongs  to  residents  and  to 
absent  owners,  and  to  unknown  owners;  and  he  shall  make  a 
separate  list  describing  each  tract  of  land  and  other  item  of 
taxable  property  belonging  to  any  absent  owner  whose  name  is 
unknown,  and  shall  affix  the  valuation  thereof  in  person  or  by  a 

2 


18  REVENUE. 


sworu  deputy,  unless  said  absent  owner,  or  his  agent  or  attorney 
shall  have  delivered  to  him  a  correct  and  complete  tax  list  con- 
taining the  name  and  jiostoffice  address  of  said  absent  owner 
and  of  his  agent  or  attorney,  on  or  before  the  first  day  of  June, 
1891,  and  each  subsequent  year,  and  he  shall  make  a  separate 
tax  list  describing  each  tract  of  land  and  other  property  belong- 
ing to  each  unknown  owner;  and  shall  affix  a  separate  valuation 
to  each  separate  tract ;  provided,  that  no  assessor  shall  draw 
any  salary  until  he  makes  affidavit  and  turnishes  a  certificate 
from  the  recorder  of  conveyances  that  he  has  made  the  examina- 
tion required  by  this  section.     S.  9,  A.  106,  189t>. 

Sec.  10.  [Assessment  of  Property  When  Divided  by  Parish 
Lines.] — That  when  a  line  between  two  parishes  divides  a  tract 
of  land,  or  plantation,  each  portion  shall  be  assessed  in  the 
j)arish  in  which  it  lies ;  all  movable  property  shall  be  assessed 
in  the  parish  or  district  where  it  is  located,  except  as  hereinafter 
provided.     S.  10,  A.  100,  1890. 

Sec.  11.  [Omissions  and  Enors  ;  How  Corrected.] — That  if  any 
tract  or  lot  of  land,  or  other  property,  shall  be  omitte  1  in  the 
assessment  of  any  year  or  series  of  years,  or  in  any  way  errone- 
ously assessed,  the  same,  when  discovered,  shall  be  assessed  by 
the  assessor  or  tax  collector  for  the  whole  period  for  which  the 
same  may  have  been  omitted  or  improperly  assessed,  and  shall 
be  subject  to  the  State,  parish  and  municipal  taxes  which  have 
been  or  may  hereafter  be  assessed  against  said  property  in 
accordance  with  law;  provided,  no  back  taxes  for  more  than 
three  years  shall  be  assessed  against  said  property ;  and  pro- 
vided further,  that  such  assessment  shall  appear  upon  a  supple- 
mental roll  and  be  filed  in  the  manner  as  regular  tax  rolls,  A 
notice  by  mail  shall  be  given  of  the  completion  of  said  assess- 
ment roll  and  that  it  is  exposeti  for  examination  in  the  office  of 
the  assessors;  whether  the  tax  is  on  movable  or  immovable 
property,  and  that  ten  days  are  allowed  said  parties  to  make  to 
the  assessors  any  complaint  they  may  wish  to  urge  against  said 
assessment;  and  notice  shall  also  be  published  twice  during  a 


REVENUE.  19 


period  of  ten  days  iu  a  daily  newspaper  published  in  the  city  of 
New  Orleans,  and  in  other  parishes  as  provided  for  in  Section  21 
of  this  act;  and  in  case  of  no  complaint  said  assessment,  with- 
out any  further  requisite  or  formality  of  any  kind  shall  be  final 
and  conclusive  on  the  parties  assessed.  In  the  event  of  any 
such  complaint  the  decision  of  the  assessors  thereon  shall  be 
promptly  made  and  be  final;  and  said  assessment  witliout  fur- 
ther formality  aiid  requisite  of  any  kind  shall  be  binding-  and 
conclusive  on  the  parties  assessed;  saving,  however,  the  i>arties 
assessed  an  appeal  to  the  courts  within  five  days  from  the 
decision  of  the  assessor  on  said  comjilaint,  which  decision  shall 
be  deemed  notice,  and  said  delay  of  five  days  shall  begin  from 
the  day  of  the  entry  by  the  assessors  on  said  supplemental  roll 
of  the  wuids  appeal  rejected.     S.  11,  A.  I(i6,  1890. 

Sec.  12.  [Blank  Tax  Lists  Furnished  by  the  State  Auditor.]— 
That  the  Auditor  of  Public  Accounts  shall,  immediately  afVer 
the  passage  of  this  act,  and  before  the  first  day  of  January  of 
each  year  thereafter,  prepare  and  have  printed  and  forwarded 
to  tue  several  assessors  through  the  State,  parish  of  Orleans 
excepted,  tax  lists  of  the  form  provided  iu  Section  10  of  this  act, 
in  such  convenient  form  as  may  be  readily  stitched  together 
when  filled  out;  and  said  list  shall  be  prepared  so  as  to  secure 
the  listing  of  all  property  subject  to  taxation  under  this  act; 
and  Section  1  of  this  act  shall  be  printed  in  full  on  the  back 
thereof;  and  he  shall,  as  soon  as  possible,  furnish  to  each  tax 
assessor  throughout  the  State  such  quantity  of  said  printed  tax 
lists  as  will  suffice  to  secure  the  listing  of  all  property  subject  to 
taxation  and  with  their  columns  for  valuation  to  be  tilled  up  by 
the  assessor.  In  the  parish  of  Orleans  the  Auditor  of  Public 
Accounts  shall  furnish  such  lists  and  blanks  as  may  be  called 
for  by  the  board  of  assessors,  ami  approved  by  him.  S.  12, 
A.  106,  1890. 

Sec.  13.  [Duty  of  Taxpayers  to  Fill  Out  Lists  of  Property; 
Oath.] — That  it  shall  be  the  dutv  of  each  taxpayer,  parish  of  Or- 
leans excepted,  to  fill  out  a  list  of  his  i)roperty  in  accordance 


20  REVENUE. 


with  the  form  provided  in  Section  10  of  this  act ;  and  he  shall 
make  oath  thereto  before  the  tax  assessor,  or  any  officer  author- 
ized by  law  to  administer  oaths,  and  return  the  same  to  the 
assessor  before  the  first  day  of  each  and  every  year.  S.  13, 
A.  106,  1890. 

Sec.  14.  [Form  of  Taxpayer's  Oath.]— That  on  the  back  of 
each  of  said  tax  lists  there  shall  be  printed  in  substance  the  fol- 
lowing form  of  oath  or  affirmation,  towit :     "I,  whose  postoffice 

is ,  do  solemnly  swear  (or  affirm)  that  the  list   on   the 

reverse  side  of  this  paper  which  I  have  signed,  is  a  correct  and 
complete  list  of  all  the  property  of  which  I  am  owner,  or  have 
in  my  possession,  or  under  my  control,  in  the  capacity  set  forth 
in  said  list,  situated  in  the  parish  of of  every  kind,  char- 
acter and  description,  which  is  subject  to  taxation  under  the 
Constitution  of  the  State  of  Louisiana,  and  under  Section  1  of 
the  act  of  the  General  Assembly,  entitled  an  act  to  provide  an 
annual  revenue  and  taxation  for  the  State  of  Louisiana,  etc., 
adopted  at  the  regular  session  of  1890,  which  section  is  printed 
in  full  on  this  page ;  and  further  that  the  number  of  acres  of 
land  has  been  stated,  and  I  have  given  the  proper  description  of 
said  lands  and  all  other  taxable  property  as  the  law  requires,  so 

help  me  God.     Sworn  to  and  subscribed  before  me  this day 

of A.  D. ."     S.  14,  A.  106,  1890. 

Sec.  15.  [Assessors  Shall  Visit  in  Person  or  by  Deputy  the 
Residence  of  Each  Taxpayer.] — That  the  said  assessor  shall  in 
person,  or  by  duly  authorized  deputy,  visit  the  domicile,  resi- 
dence, or  office,  of  each  person,  company,  firm,  corporation,  bank, 
exchange,  or  association  of  two  or  more  individuals,  and  shall 
fill  out  with  the  name  and  postoffice  address  the  said  list  as  pro- 
vided for  in  this  act,  which  each  person  who  owns,  possesses  or 
controls  any  taxable  property  in  his  own  right,  shall  sign  and 
swear  to,  and  a  separate  list  shall  be  filled  out  with  the  name 
and  postoffice,  and  shall  be  signed  and  sworn  to  by  each  person, 
in  each  separate  capacity  in  which  he  may  possess  taxable  prop- 
erty, such  as  cashier,  president,  treasurer,  secretary,  liquidator, 


REVENUE.  21 


master,  superintendent,  manager,  sequestrator,  receiver,  keeper, 
curator,  tutor,  agent,  usufructuary,  and  every  other  representa- 
tive or  official  capacity.     S.  15,  A.  106,  1890. 

Sec.  16.  [Blank  Assessment  Forms.] — That  the  assessors  of 
the  several  parishes,  parish  of  Orleans  excepted,  shall  be  fur- 
nished by  the  Auditor  of  Public  Accounts  within  the  time  pre- 
scribed by  Section  12,  with  blank  forms  of  assessments,  as  fol- 
lows, viz :  Parish  of ,  value  of  lauds,  value  in  lots,  squares, 

or  parcels  of  ground,  incorporated  or  unincorporated  cities, 
towns  or  villages,  with  all  residences,  houses,  bu  Idiugs,  or  other 
improvements  thereon,  number  of  and  value  of  horses,  mules, 
mares,  geldings,  cattle,  sheep,  goats,  hogs,  and  all  other  live 
animals,  value  in  cash  to  be  based  on  actual  market  value  of 
capital  stock,  shares,  etc.,  of  all  persons,  association  of  persons 
business  firms,  corporations  and  pools,  less  than  real  estate. 
Value  of  all  steamboats,  steamships,  barges,  and  other  water 
crafts.  Value  of  merchandise  of  stock  on  hand.  Value  of  house- 
hold goods,  silverware,  silverplate,  jewelry,  etc.,  not  exempt 
from  taxation.  Value  of  annuities,  salaries,  incomes,  etc.,  of  all 
persons,  associations  of  persons  or  business  firms  and  corjDora- 
tions  not  subject  to  license. 

All  moneys  loaned  or  in  possession ;  cash  value  of  all  bonds 
liable  to  taxation,  notes,  judgments,  and  other  credits. 

Cash  value  of  all  other  property  subject  to  taxation. 

Consolidated  agricultural  statistics  of  parishes. 

Number  of  acres  in  i)arishes. 

Uncultivated. 

Cultivated. 

In  cane. 

In  cotton. 

In  rice. 

In  corn. 

In  oats. 

In  wheat. 

In  hay. 


22  UEVtNUE. 


Ill  potatoes. 

lu  sorgiiuin. 

In  rye. 

In  jute. 

In  meadow  or  pasture. 

Total. 

PRODUCTS   RAISED   LAST    YEAR. 

Barrels  of  molasses. 

Hogsheads  of  sugar. 

Barrels  of  sugar. 

Bales  of  cotton. 

Barrels  ot  rice. 

Bushels  of  corn. 

Bushels  of  oats. 

Bushels  of  wheat. 

Bales  of  hay. 

Bales  of  jute. 

Bushels  of  rye. 

Bushels  ot  potatoes. 

Barrels  of  sorghum. 

White  children  between  six  and  eighteen  years. 

Males. 

Females. 

Colored  children  between  six  and  eighteen  years. 

Males. 

Females. 

And  it  shall  be  tlie  duty  of  the  said  assessors  to  list  and 
assess  all  property  within  their  respective  parishes  in  accordance 
with  the  foregoing  blank,  taking  care  to  list  and  assess  each 
and  every  species  of  property  separately,  as  herein  provided, 
and  to  correctly  return  the  consolidated  agricultural  statistics 
thereto  attached.  The  assessor,  in  assessing  lands  and  lots, 
shall  take  into  consideration  the  enhanced  value  of  the  same 
arising  from  the  buildings  and  improvements  thereon,  such  as 
residences,  barns,  cribs,  sugar  mills,  rice  mills,  gin  houses, 
cabins,  and  machinery.    S.  16,  A.  106,  1890. 


REVENUE.  23 


Sec,  17.  [Duty  of  Assessors  to  Administer  Oath  to  Taxpayers.] 
Tiiat  each  tax  assessor,  in  person  or  by  a  duly  qualified  deputy, 
is  hereby  authorized  to  administer  the  oath  or  affirmation 
attached  to  the  said  list  in  the  manner  required  by  law  for 
administering-  oaths;  and  is  required,  in  person  or  by  deputy,  to 
actually  administer  the  said  oath  or  affirmation  orally  to  the 
person  signing  same;  and  should  any  tax  assessor  or  deputy 
8ign  such  jurat  without  having  actually  administered  said  oath, 
he  shall  be  guilty  of  nonfeasance  and  malfeasance  in  office,  under 
Article  196  of  the  Constitution,  and  the  tax  assessor  shall  be 
liable  on  his  bond  for  all  the  taxes  due  by  the  person  purporting 
to  have  taken  said  oath  or  affirmation,  and  shall  forfeit  all  his 
commissions  and  shall  be  at  once  removed  from  office  by  the 
Governor.  And  furth3r,  that  any  wilfull  misstatement  to  the 
assessors,  or  any  authorized  deputy,  made  under  oath,  shall  be 
considered  and  punished  as  perjury,  as  provided  by  the  laws  of 
this  State  in  other  cases.     S.  17,  A.  106,  1890. 

Sec.  18.  [Valuation  of  Property  for  Assessment.] — That  the 
tax  assessors  shall  fill  up  the  column  for  valuation  with  such 
valuation  of  each  item  of  property  as  he  considers  just;  and  if 
any  person  shall  fail  or  refuse  to  sign  one  of  the  said  tax  lists 
within  the  time  prescribed  by  law,  the  tax  assessor  shall  obtain 
his  name,  ward,  street,  number  and  postoffice  address,  and  a  full 
description  and  valuation  of  all  the  property  of  said  person  in 
whatever  way  he  can,  and  shall  himself  fill  out  said  lists  from 
the  best  information  he  can  obtain,  and  shall  fill  up  the  column 
with  his  own  valuations  ;  and  to  that  end  he  is  authorized  to 
administer  oaths  and  propound  questions  to  any  person  whom 
he  supposes  can  give  information  in  relation  ther  :to.  In  mak- 
ing all  assessments  it  shall  be  the  duty  of  the  assessor  to  give  a 
correct  and  accurate  description  of  each  piece  of  property 
assessed  and  to  assess  the  same  in  the  name  of  the  owner,  except 
in  the  case  of  unknown  owners,  and  it  is  hereby  made  his  special 
duty  to  examine  into  assessments  that  have  been  carried  over 
on  the  rolls  from  year  to  year  without  having  been  given  in  by 


24  REVENUE. 


the  owners,  and  to  see  that  all  such  property  is  assessed  under 
a  correct  description  in  the  name  of  the  owners,  and  to  that  end 
he  shall  make  all  necessary  inquiries  as  to  the  facts  from  any 
and  all  sources  and  as  to  the  law  from  the  district  attorney, 
whose  duty  it  is  to  advise  him  in  all  such  cases.  S.  18,  A.  lOC^ 
1890. 

Sec.  19.  [Property  Shall  be  Assessed  at  its  Actual  Cash 
Value ;  Oath  of  Taxpayer.] — That  all  real  and  personal  property 
subject  to  taxation,  as  enumerated  in  Section  1  of  this  act, 
and  not  exempted  by  law,  shall  be  estimated  by  the  assessors 
of  the  several  parishes  of  the  State,  parish  of  Orleans  ex- 
cepted, at  its  actual  cash  value  upon  the  blank  lists  furnished 
by  the  Auditor  of  Public  Acconnts,  in  accordance  with  this  act ; 
and  in  case  the  valuations  so  made  by  the  said  assessor  are,  in 
the  opinion  and  belief  of  the  taxpayer,  in  excess  of  and  beyond 
the  cash  value  of  the  personal  or  real  property,  the  said  assessor 
shall  make  or  cause  to  be  made  a  duplicate  list  of  said  property, 
and  shall  then  and  there  administer  to  the  said  taxpayer  the 
oath  or  affirmation  as  follows,  viz :  ''I  swear,  or  afiirm,  that  the 
valuation  affixed  opposite  each  item  of  property  in  the  foregoing 
list  is  the  actual  cash  value  thereof,  according  to  the  best  of  my 
knowledge,  judgment,  and  belief,  so  help  me  God.     Sworn  to 

and  subscribed  before  me  this  day  of  A.  D.,  18 — P 

The  assessor  shall  subscribe  such  duplicate  lists  and  submit 
them  to  the  board  of  reviewers  as  hereinafter  provided  for. 
S.  19,  A.  lOG,  1890. 

Sec.  20,  [Assessor's  Power  to  Investigate  Books  and  Accounts.] 
That  the  assessor  in  person,  or  by  deputy,  shall  have  the 
right  and  power  to  require  of  any  property  holder  an  inspec- 
tion of  his  books  and  accounts  and  shall  have  the  right  to 
examine  in  full  the  same,  and  may  from  his  books  and  accounts, 
make  an  estimate  of  the  value  of  the  property  to  be  assessed. 
He  shall  also,  if  necessary,  put  upon  oath  the  owner  or  agent, 
or  employees  of  the  owner,  and  propound  to  him  or  them  such 
questions  as  will  elicit  from  him  or  them  the  actual  cash  value  of 


REVENUE.  25 


the  property.  The  assessor  shall  have  the  right  and  power  to 
inquire  into  the  insured  value  of  all  the  property,  or  into  the 
value  at  which  the  same  had  been  insured  previously,  and  in 
assessing"  stack  on  hand  or  merchandise  the  average  amount  of 
insurance  during  the  year  previous  to  the  assessing,  which  had 
been  carried  on  merchandise  or  stock,  or  fixtures  by  the  owner 
or  agent,  shall  be  taken  into  consideration ;  provided,  that  if  the 
assessors  (parish  of  Orleans  excepted)  find  or  have  reason  to 
believe  that  the  list  of  taxable  property  furnished  by  any  person 
is  incomplete  or  incorrect,  they  shall  add  thereto  a  supplemental 
list  containing  a  description  and  valuation  of  all  the  property  of 
the  person  signing  said  list,  which  has  been  omitted  or  incor- 
rectly described  therein  ;  i)rovided,  no  change  in  any  list  of 
property  rendered  shall  be  made  until  the  taxpayers  be  notified 
to  appear  within  ten  days  and  show  cause  why  such  change 
should  not  be  made.     S.  20,  A.  106,  1890. 

Sec.  21.  [Completion  of  Tax  List  and  Notice  Thereof.] — 
That  immediately  after  the  listing  and  estimation  of  the  valua- 
tion of  all  real  and  personal  property  shall  have  been  completed 
by  the  assessors  (parish  of  Orleans  excepted),  which  shall  in  all 
cases  be  done  on  or  before  the  first  day  of  June  in  each  and  every 
year,  the  said  assessors  shall  give  notice  by  publication  in  some 
newspaper  published  in  their  respective  parishes,  and  if  there 
be  no  newspaper  published  therein;  by  posting  on  the  court- 
house door  of  the  parish  for  the  period  of  ten  days,  that  the 
listing  of  the  property  has  been  completed,  and  the  estimated 
valuation  made  therein  by  the  said  assessor  in  accordance  with 
law,  and  that  the  said  list  shall  be  exposed  in  the  office  of  the 
said  assessor  for  inspection  and  correction  for  a  term  of  twenty 
(20)  days,  beginning  next  after  the  ten  (10)  days  required  for 
notice  as  herein  provided  shall  have  expired.  S.  21,  A,  106, 
1890. 

Sec.  22.  [Police  Juries  as  Boards  of  Review.] — That  the 
police  juries  of  the  several  parishes  (parish  of  Orleans  ex- 
cepted) throughout  the  State  be  and  are  hereby  appointed  and 


26  REVENUE. 


constituted  boards  of  reviewers  for  their  respective  parishes. 
S.  22,  A.  106,  1890. 

Sec.  23.  [B«jards  of  Review ;  Time  of  Meeting ;  Duties ;  Com- 
pensation.]— That  the  said  board  of  reviewers  shall  meet  on 
the  first  Monday  in  .Inly  of  each  and  every  year,  or  as  soon 
thereafter  as  possible,  and  the  several  assessors  throughout 
the  State,  parish  of  Orleans  excepted,  shall  lay  before  the  said 
board  all  of  said  lists  of  property  with  the  estimated  (actual) 
cash  value  thereof,  extended  and  listed  and  valued  by  the  said 
assessors  as  aforesaid,  together  with  the  lists  and  valuation, 
made  under  oath  as  aforesaid,  of  those  property  owners  who 
believe  the  assessors'  valuation  to  be  in  excess  of  and  beyond 
the  actual  cash  value  of  the  personal  or  real  property  therein 
enumerated,  and  the  said  board  shall  proceed  at  once  to  arbi- 
trate upon  the  said  lists  of  property  and  cash  valuation,  and 
their  decision  shall  be  final,  unless  set  aside  in  accordance  with 
Article  203  of  the  Constitution;  the  said  board  of  reviewers 
shall  then  proceed  to  examine  all  the  atoresaid  lists  of  real  and 
personal  property  submitted  to  them  by  the  said  assessors,  and 
should  they  find  any  property  to  have  been  illegally  or  wrong- 
fully assessed  in  the  listing  or  valuation  thereof,  it  shall  be  their 
duty  to  correct  the  same,  and  they  shall  also  equalize  the  assess- 
ments of  all  property  of  like  character  and  relative  value  within 
their  respective  parishes,  in  accordance  with  Article  203  of  the 
Constitution;  provided  that  no  valuation  made  by  the  assessor 
shall  be  increased  unless  the  taxpayer  is  served  with  notice  to 
appear  before  said  board,  within  five  days,  and  show  cause  why 
such  increased  assessment  should  not  be  made.  Such  summons 
shall  be  signed  by  the  president  of  the  board,  service  therein, 
and  return  made  in  the  manner  now  provided  by  law  in  the  case 
of  ordinary  subpoenas.  The  said  board  shall  have  the  power  to 
summon  and  comj)el  the  attendance  of  witnesses,  interrogate 
them  under  oath  concerning  any  matter  before  them,  and  after 
having  passed  upon  and  determined  the  correctness  of  any  list 
and  the  valuation  thereof,  the  same  shall  become  final  unless 


REVENUE.  27 


set  aside  or  cliauged,  as  provided  by  law.  The  members  of  said 
board  of  reviewers  shall  receive  the  same  pay,  for  such  leugth 
ot  time  as  they  may  be  in  session,  as  now  allowed  to  police 
jurors ;  provided,  that  if  the  session  extends  longer  than  fifteen 
days  from  date  of  service,  only  pay  for  that  leugth  of  time  shall 
be  allowed.     S.  23,  A.  lOG,  1890. 

Sec.  24.     [Board  of  Assessors,  Orleans  Parish;  Their  Duties.] — 
That   in    the    parish   of  Orleans  all   the   assessors  in   and   for 
the  said  parish,  wh©  are  hereby  constituted  a  board  of  assess- 
ors for  said  parish,  shall  meet  on  the  second  day  of  January  in 
each  year,  or  if  a  holiday  then  the  next  succeeding  day  not  a 
holiday,  and  daily  thereafter,  until  the  assessments  shall  have 
been  completed  (Sundays  aud  legal  holidays  excepted)  which 
shall,  in  all  cases  be  done  on  or  before  the  first  day  of  March  of 
each  year;  their  office  hours  are  hereby  fixed  at  from  nine  o'clock 
a,  m.  to  four  o'clock  p.  m.;  they  shall  obtain  the  original  lists, 
and  shall  proceed  to  assess  the  valuation  of  each  item  of  property 
vrithin  their  districts  and  it  shall  be  their  duty  to  place  a  valua- 
tion thereon  according  to  the  best  information,  kuowledge  and 
judgment  they  possess,  to  the  end  that  the  actual  cash  value 
may  be  ascertained,  being   governed  by  the  proper   system  ot 
equality  and  uniformity  in  assessment.     Any  four  assessors  in 
the  parish  of  Orleans  shall  constitute  a  quorum  to  perform  the 
duties  herein  prescribed.     It  a  majority  of  the  assessors  in  the 
parish  of  Orleans  cannot  agree  upon  a  definite  valuation  of  any 
item  of  property,  then  an  average  of  all  the  valuation  placed 
thereon  by  the  several  members  present  shall  be  made,  and  said 
average  shall  be  the  valuation  placed  upon  said  items.    The  said 
assessors  shall  give  notice,  by  ten  days  publication  in  two  daily 
journals,  immediately  upon  the  completion  ot  the  assessment  of 
the  property  that  the  assessment  of  the  property  has  been  com- 
pleted, and  the  estimated  valuation  made  thereon,  and  the  said 
lists  will  be  exposed  in  the  office  of  the  board  of  assessors,  for 
inspection  and  correction  for  a  period  of  ten  days,  beginning  next 
after  first  insertion  of  said  notice.     The  failure  of  any  of  said 


28  REVENUE. 


officers  to  attend  and  perform  the  duties  herein  prescribed,  shall 
vacate  his  office,  excepted  when  prevented  by  sickness  or  other 
unavoidable  causes.  That  in  the  parish  of  Orleans  it  shall  be 
the  duty  of  the  iiegister  of  Conveyances  to  furnish,  without 
payment  of  fee  being  required,  weekly  to  the  board  of  assessors 
a  copy  of  all  transfers  of  property,  including  that  of  property 
sold  to  others  or  adjudicated  to  the  State  for  taxes  as  well  as 
acts  of  redemption,  all  transfers  of  property  must  be  accom- 
panied by  a  diagram  of  the  square  showing  the  property  con- 
veyed for  the  proper  guidance  of  the  assessor.  It  shall  further 
be  the  duty  of  every  one  recording  a  judgment  of  court  "putting 
in  possession"  to  describe  the  property.     S.  24,  A.  109,  1890. 

Sec.  25.  [Duty  of  the  Taxpayer  to  Make  a  Sworn  Return 
of  Ms  Property.] — That  it  is  hereby  made  the  duty  of  every 
taxpayer  in  the  parish  of  Orleans  to  make  return  of  his 
property  daly  sworn  to,  within  ten  (10)  days  after  the  list  for 
such  purpose  shall  have  been  lett  at  his  domicile  or  place  of 
business,  and  any  owner,  agent,  administrator,  executor,  or  other 
representative,  shall  have  no  standing  in  court  for  a  wrong 
description  (whether  in  name,  measurement  or  otherwise)  unless 
written  complaint  thereof  was  made  during  the  period  when  the 
lists  are  open  for  public  inspection  and  correction  ;  and  the  prop- 
erty of  such  owner,  agent,  administrator,  executor  or  other  rep- 
resentative so  assessed  shall  be  deemed  properly  described. 

Any  assessment  made  in  the  name  ot  a  party,  deceased, 
shall  be  good  and  valid  throughout  the  State,  unless  notification 
in  writing  of  the  death,  and  whether  or  not  the  succession  has 
been  opened,  and  when  and  where,  shall  have  been  made  in  due 
season  to  the  assessor  by  the  heirs  or  parties  interested.  And 
in  all  cases  property  assessed  in  the  name  of  the  owner  as 
appears  on  the  record  of  the  mortgage  or  conveyance  office  at 
the  date  of  listing  shall  be  deemed  properly  assessed.  S.  25, 
A.  106,  1890. 

Sec.  26.  [Right  of  Taxpayer  to  Appear  Before  Committee  on 
Assessments;   Duties  of  Said  Committee.] — That  all  taxpayers  in 


REVENUE.  29 


the  parish  of  Orleans  shall  have  the  right  to  appear  before  a 
standing  Committee  on  Assessments  of  the  City  Council  of  New 
Orleans  between  the  21st  day  of  March  and  the  10th  day  of  April 
inclusive,  of  the  year  in  which  the  assessments  are  made  and  in 
the  parishes  before  the  Board  of  Reviewers,  as  provided  for  in 
this  act,  during  the  sessions  of  said  board,  and  be  heard  con- 
cerning the  descriptions  of  the  propertj^  listed  and  the  valuation 
of  the  same  as  assessed  ;  and  they  shall  have  the  right  of  testing 
the  correctness  of  their  assessments,  before  courts  of  justice  in 
in  any  procedure  which  the  Constitution  and  laws  maj'  permit; 
but  the  action  to  test  such  correctness  shall  be  instituted  ou  or 
before  the  first  day  of  November  of  the  year  in  which  the  assess- 
ment is  made.  In  all  suits  for  the  reduction  of  assessments  the 
State  tax  collectors  of  the  respective  parishes  shall  be  made 
parties. 

The  said  committee  on  assessment  shall  meet  on  the  21st 
day  of  March,  or  if  a  holiday,  then  on  the  next  succeeding  day 
not  a  legal  holiday,  in  the  city  of  New  Orleans  of  each  year,  to 
consider,  and  examine  into  the  applications  of  those  owners  of 
assessed  property,  who  believe  the  assessors'  valuation  to  be  in 
excess  of  and  beyond  the  actual  cash  value  of  the  property 
assessed.  Said  committee  shall  determine  upon  said  applica- 
tions, but  their  duties  are  confined  entirely  to  the  question  of 
valuation  and  description,  and  report  their  action  at  once  to  the 
City  Council  for  approval  or  rejection ;  said  report  to  contain 
the  affidavit  of  a  majority  of  the  committee  that  the  valuations 
so  fixed  are  the  valuations  provided  by  law;  and  decision  by 
the  council  shall  be  final,  unless  set  aside  in  accordance  with 
Article  No.  203  of  the  Constitution.  That  the  said  Committee 
on  Assessments  shall  be  and  are  hereby  empowered  to  increase 
any  assessment  imperfectly  or  improperly  made ;  provided,  that 
before  said  increase  is  made  the  taxpayer  be  served  with  notice 
to  appear  before  said  committee  within  three  days  and  show 
why  such  increased  assessment  should  not  be  made.  In  passing 
upon   any  application  for  reduction   in   valuation,  and  before 


30  REVENUE. 


determining  upon  any  increase  in  valuation,  the  Board  of  As- 
sessors must  be  heard  in  reference  thereto,  and  they  are  expected 
to  be  present  at  all  sessions  of  said  committee.  Xo  application 
to  be  considered  by  the  said  committee  unless  said  application 
has  been  first  made  to  the  board  and  refused.  In  all  cases  the 
action  of  said  committee  to  be  finally  reported  back  from  the 
council  to  the  assessors  not  later  than  the  18th  of  April,  or  the 
revision  to  bf  null  and  void.  Provided,  whenever  the  assess- 
ment of  real  proi>erty  by  the  assessors  throughout  the  State 
shall  be  fouud  by  the  court,  before  whick  the  suit  for  reduction 
shall  have  been  brought,  to  exceed  by  50  per  cent  or  more  the 
cash  value  of  such  property,  it  shall  be  establishel  that,  not- 
withstanding due  application  in  writing  to  said  assessors  for 
reduction,  they  have  refused  to  accede  thereto,  then  and  in  such 
case  it  shall  be  the  duty  of  the  court,  in  rendering  judgment 
allowing  the  reduction,  to  condemn  the  assessors,  or  the  mem 
bers  of  said  board  of  assessors  in  solido,  to  the  payment  of  all 
the  costs  of  suits;  and  on  their  failure  to  pay  the  said  costs, 
after  execution  issued  therefor  against  them  individually  and  a 
return  thereon  of  nulla  bona,  the  sureties  of  said  assessors  on 
their  otticial  bonds  shall  become  liable  therefor;  and  provided 
further,  that  whenever  judgment  shall  have  been  rendered  by  a 
court  of  justice  reducing  the  assessment  of  real  estate  for  a 
particular  year,  and  the  assessors  shall  lor  the  next  succeeding 
year  assess  the  property,  when  in  the  same  owner's  name,  again 
at  a  valuation  exceeding  that  fixed  by  such  judgment,  and  shall 
have  persisted  in  maintaining  their  assessment,  notwithstanding 
due  application  in  writing  to  them  for  the  reduction  to  the  valua- 
tion fixed  tlie  previous  year  by  the  court,  then,  and  in  every 
such  case,  if  the  court  before  which  the  new  suit  of  the  taxpayer 
for  reduction  of  such  assessment  shall  have  been  brought,  should 
find  that  the  reductions  claimed  and  which  have  been  judicially 
allowed  the  previous  year,  should  again  be  granted,  it  shall  be 
its  duty  in  rendering  judgment  to  that  effect  to  condemn  at  the 
same  time  the  assessors,  or  members  of  said  board  of  assessors 


REVENUE.  31 

iu  solido,  to  the  paymeut  of  all  the  costs  of  suit,  and  on  their 
failure  to  pay  said  costs  after  execution  issued  therefor  against 
them  individually,  and  a  return  thereon  of  milla  bona,  the  sure- 
ties of  said  assessors  on  their  official  bonds  shall  become  liable 
for  said  costs.     S.  L'G,  A.  KK),  1S90. 

Sec.  27.  [Assessnieat  of  Banks.  ] — That  no  assessment  shall 
hereafter  be  made  under  that  name,  as  the  capital  stock  of  any 
national  bank,  State  bank,  banking  company,  banking  firms  or 
banking  association,  whose  capital  stock  is  represented  by  shares, 
but  the  shares  shall  be  assessed  at  their  actual  value  as  shown 
by  the  books  of  the  bank,  or  banks,  to  the  shareholders,  who 
appear  as  such  upon  the  books,  regardless  of  any  transfer  not 
registered  or  entered  upon  the  books",  and  it  shall  be  the  duty 
of  the  president  or  other  officer  to  furnish  to  the  assessor  a  com- 
plete list  of  those  who  are  borne  upon  the  books  as  shareholders; 
and  all  taxes  so  assessed  shall  be  paid  by  the  bank,  company, 
firm,  association,  or  cori)oration  which  shall  be  entitled  to  collect 
the  amounts  from  the  shareholders  or  their  transferees;  all  real 
estate  owned  by  the  bank,  company,  firm,  association,  or  corpora- 
tion, shall  be  assessed  directly  to  the  bank,  company,  firm,  asso- 
ciation, or  corporation,  and  the  pro  rata  of  such  direct  property 
taxed,  proportioned  to  each  share  of  capital  stock,  shall  be 
deducted  from  the  amount  of  taxes  assessed  to  that  share  under 
this  section.  Such  assessment  shall  be  made  where  the  bank, 
etc.,  is  locatt^d  and  not  elsewhere,  whether  the  shareholders 
reside  there  or  not.  The  said  book  value  shall  be  ascertained 
upoj  a  statement  duly  sworn  to  by  the  president,  cashier  or 
secretary,  and  chairman  of  finance  committee,  or  iu  the  absence 
of  such  latter  officer  then  by  one  of  the  directors,  showing  the 
assets  in  detail  and  the  valuation  placed  upon  each,  and  said 
valuation  shall  b«  at  a  fair  market  value.  The  sworn  statement 
of  the  bank's  condition  made  next  preceding  the  date  of  listing 
shall  be  the  basis  of  assessment.  Any  president  or  other  officer 
who  shall  refuse  or  fail  to  deliver  the  said  list  of  shareholders, 
and  said  statement  of  book-value  and  of  bank's  condition,  within 


32  REVENUE. 


the  first  twenty  days  of  January  of  each  year  to  the  assessor, 
shall  be  guilty  of  a  misdemeanor,  and  on  conviction  shall  be 
])uuished  by  fine  or  imprisonment,  or  both,  at  the  discretion  of 
the  court.  The  district  attorney  will  at  once  act  upon  any  com- 
plaint of  such  neglect  or  refusal  made  to  him  by  the  assessor,  or 
by  the  board  of  assessors  in  the  parish  of  Orleans.  S.  27,  A.  106, 
1890. 

Sec.  28.  [Corporations  Not  Enumerated  in  Sec.  27.] — That 
all  other  corporations,  save  those  enumerated  in  Section  27  of 
this  act,  shall  be  assessed  directly  upon  all  property  owned  by 
such  corporations,  which  is  taxable  under  Section  1  of  this  act, 
but  unless  three  mouths  i)rior  and  continuous  ownership  can  be 
shown  in  any  holdings  of  national,  State  or  municipal  bonds,  or 
stock  in  any  corporation  whatsoever,  then  the  market  value  of 
such  holdings  shall  be  assessed  to  such  corporation  as  so  much 
"money  in  possession." 

The  sworn  statement  of  condition  made  next  preceding  the 
day  of  listing  shall  be  considered  in  making  the  assessment.  A 
failure  to  make  sworn  returns  of  property  and  of  condition,  to 
the  assessor  within  the  first  twenty  days  of  January  of  each 
year,  shall  subject  the  party  so  failing  to  the  same  penalty  as 
provided  in  Section  27  of  this  act  for  failure  to  make  return  of 
shareholders,  etc.  Such  corporations  as  are  liot  required  by 
law  to  make  sworn  statements  of  their  condition,  shall  be 
lequired  to  furnish  within  the  first  twenty  days  of  January  of 
each  year,  under  the  same  penalty  as  above  provided,  to  the 
assessor  a  sworn  statement  of  the  cost  of  their  property,  real 
and  i)ersonal,  and  of  the  value  at  which  the  same  is  carried  on 
the  books,  and  in  determining  the  assessment  these  valuations 
shall  be  considered;  and  further,  to  furnish  a  sworn  statement 
of  the  earning  capacity  ot  the  corporation,  which  said  earning 
capacity  shall  form  a  basis  of  estimating  the  value  of  its  charter 
or  franchise. 

Any  individual,  firm,  association  or  corporation,  whose  busi- 
ness may  consist  in  manufacturing  or  dealing  in  articles  that 


REVENUE.  33 


are  exempt,  aud  in  articles  that  are  not  exempt,  slial!  be  refpured 
to  keep  separate  accounts  thereof,  so  that  the  assessor  can 
readily  determine  the  amount  of  exempt  and  the  ainomit  of  taxa- 
ble property;  and  it  shall  be  the  duty  of  such  individual,  Arm, 
association,  or  corporation,  to  make  a  sworn  statement  thereof 
within  the  first  twenty  days  of  January  of  each  year,  under  like 
penalty  as  provided  in  the  foregoing  for  neglect  or  failure  to 
make  returns.     S.  28,  A.  lOG,  1890. 

Sec.  29.  [Railroads,  Canals,  Transportation  and  Telegraph 
Companies.] — That  the  real  estate,  roadbeds,  roads,  iron,  track, 
superstructures,  excavations  and  channels  of  railroads,  canals, 
and  other  transportation  or  telegraph  companies,  shall  be 
assessed  and  taxed  in  the  parish,  or  assessment  district  where 
located ;  aud  all  other  property  not  specially  exeraiited  from 
taxation  by  Article  207  of  the  Constitution  belonging  to  said 
railroad,  canals,  etc.,  shall  be  assessed  a'ul  taxed  at  the  domicile 
or  i^rincipal  office  of  said  railroads,  canals,  etc.,  as  contemplated 
by  Article  245  of  the  Constitution  ;  but  the  rolling  stock  or 
movable  property  of  any  railroad  company,  telegraph  company, 
canal  company  or  other  transportation  company,  whose  line  lies 
partly  within  this  State  and  partly  within  another  State  or 
States,  or  whose  j'.eepinj:  cars  run  over  any  line  lying  partly 
within  this  State  or  partly  within  another  State  or  Statei^,  shall 
be  assessed  in  this  State  in  the  ratio  which  the  number  of  miles 
of  the  line  within  the  State  has  to  the  total  number  of  miles  of 
the  entire  lines.     S.  29,  A.  100,  1890. 

Sec.  3t).  [Assessment  Rolls  (Orleans  Parish  Excepted) ;  How 
Furnished,  When  Completed  and  Filed.] — That  the  Auditor  shaM 
furnish  to  each  tax  assessor  (parish  of  Orleans  excepted)  three 
rolls,  in  such  convenient  form  as  to  meet  the  requirements 
of  this  act,  and  the  assessor  shall  proceed  to  fill  out  the  said  tax 
rolls  from  the  lists  as  fast  as  they  are  finally  passed  upon  by  the 
board  of  reviewers,  and  he  shall  deposit  one  tax  roll  in  the  office 
in  which  the  mortgage  records  of  the  parish  are  kept,  the  second 
in  the  office  of  the  tax  collector  of  his  district,  or  in  tlie  office  of 


■.U  REVENUE. 


the  sheriff,  aud  the  third  iu  the  office  of  the  Auditor,  as  soou  as 
possible  before  the  first  day  of  September,  iu  the  >ear  1891  aud 
auuually  thereafter.  The  said  deposit  of  the  tax  rolls  by  the 
assessor  iu  the  office  of  tax  collector  or  sheriff  shall  be  full  war- 
rant for  the  said  tax  collector  or  sheriff  tLroughout  the  State  to 
collect  all  taxes  as  provided  by  law. 

That  the  State  aud  parish  taxes  shall  be  extended  upon 
each  of  the  copies  of  the  roll  to  be  delivered  to  the  recorder  and 
to  the  tax  collector  (parish  of  Orleans  excepted.)  S.  30,  A.  106, 
1890. 

Sec,  31.  [Time  at  Which  Rolls  Shall  be  Completed  and  Filed.] 
That  in  the  i)arish  of  Orleans  the  several  assessors  shall  by 
the  first  day  of  May  of  each  year  furnish  the  Comptroller  of 
the  City  of  New  Orleans  a  complete  assessment  roll;  and  shall 
furnish  a  like  roll  by  the  first  of  June  to  the  recorder  of  mort- 
gages, and  by  the  first  of  -inly  to  the  State  tax  collectors  in  so 
far  as  their  respective  districts  are  concerned;  and  a  like  roll 
by  the  first. of  August  to  the  State  Auditor.  And  the  rolls  thus 
made  up  shall  serve  as  a  basis  for  all  State  and  city  taxation  for 
the  year  in  which  they  are  made.     S.  31,  A.  106,  1890. 

Sec.  32.  [Daty  of  Recorder  of  Mortgages  Upon  Receipt  of 
Tax  Roll.] — That  the  recorder  of  mortgages  shall  immediately 
file  tax  roll  delivered  to  him  and  shall  retain  and  keep  the  same 
among  the  record  books  of  his  office,  and  it  shall  be  and  consti- 
tute a  part  of  the  records  of  the  same;  said  tax  inscriijtion  in 
the  mortgage  office  shall  not  operate  as  a  lien  or  mortgage  upon 
the  property,  until  the  31st  day  of  December  of  the  current 
year.  He  shall  index  the  said  tax  roll  in  the  current  mortgage 
book  under  the  head  of  "  tax  roll  for  the  year  1891,"  and  each 
subsequent  year  respectively,  but  no  further  record  thereof  shall 
be  necessary  or  be  paid  for ;  provided,  that  the  failure  of  the 
recorder  ol  mortgages  to  mark  the  said  tax  rolls  "  filed  "  or  to 
index  the  same  shall  in  no  way  prejudice  the  rights  of  the  State 
or  any  parish  or  municipal  corporation.     S.  32,  A.  106,  1890. 


RK  VENUE.  35 


Sec.  33.  [Filing  of  Tax  Rolls  to  Act  as  Mortgage  Upon  Each 
Piece  of  Property.] — Tliat  tVoiii  the  day  said  tax  roll  is  filed  in 
said  mortgage  office  it  sliall  act  as  a  lieu  upou  each  specific  piece 
of  resl  estate  thereon  assessed,  which  shall  ba  subject  to  a  legal 
mortgage  after  the  31st  day  of  December  of  the  current  year  for 
the  i)ayment  of  the  tax  (iue  on  it,  but  not  for  any  other  tax; 
which  mortgage  shall  prime  and  outrank  all  other  mortgages, 
privileges,  liens,  encumbiances  or  preferences,  except  tax  rolls 
of  previous  years.     S.  33,  A    KHJ,  18U0. 

Sec.  34.  [Filing  of  Roll  Shall  be  Full  Notice  to  Taxpayers.]— 
That  aid  filing  in  the  recor>ler's  office  shall  be  full  notice  to  each 
taxpayer  and  to  each  other  i)ersou  whom  it  may  in  any  manner 
concern,  that  the  listing,  assessment,  and  valuation  of  the  taxa- 
ble property  has  been  completed,  that  the  tax  rolls  are  on  file  in 
the  sheriff  or  tax  collector's  office  and  in  the  office  where  the 
mortgage  records  are  kept;  that  the  said  taxes  are  due  and  col- 
lectibie,  as  provided  by  law.     S.  34,  A.  85,  1888. 

Sec.  35.  [Filing  of  Tax  Rolls.] — That  the  act  of  depositing 
the  tax  rolls  by  the  assessor  in  the  office  where  the  records  of 
the  parish  are  kept,  shall  be  deemed  prima  facie  evidence  that 
the  assessment  has  been  made  and  completed  in  the  manner 
provided  by  law.  N^o  injunction  shall  be  issued  by  any  court  to 
prevent  any  assessor  from  depositing  said  rolls,  and  in  the  suit 
of  any  taxpayer  or  taxpayers  testing  the  correctness  of  his  or 
their  assessments  before  any  court  of  justice,  the  decision  of 
such  court  shall  only  affect  the  assessment  of  the  person  or  per- 
sons m  such  suit,  and  shall  in  no  manner  affect  or  invalidate  the 
assessment  of  any  other  person  or  property  appearing  upon  the 
tax  rolls.     S.  35,  A.  85,  1888. 

Sec.  36,  [Tax  Collectors,  Parish  of  Orleans ;  Appointment ; 
Compensation;  Oath  and.  Bond.] — That  the  Governor  shall  ap 
point,  by  and  with  the  advice  and  consent  of  the  Senate  six  (G) 
State  tax  collectors  for  the  parish  of  Orleans,  one  (1)  for  the 
First  District,  which  shall  be  the  first  Municipal  District;  one 
(1)  for  the  Second  District,  which  shall  be  the  second  Municipal 


36  REVENUE. 


District;  oue  (1)  lor  the  Third  District,  which  shall  be  the  third 
Muuicipal  District;  oue  (1)  for  the  Fourth  District,  which  shall 
be  the  fourth  Municipal  District;  one  (1)  tor  the  Fifth  District, 
which  shall  be  the  fifth  Municipal  District;  one  {1)  for  the  Sixth 
District,  which  shall  be  the  sixth  and  seventh  Municipal  Dis- 
tricts. 

The  collector  for  the  Firsc  District  shall  receive  two  per 
centum,  the  collector  for  the  Second  District  shall  receive  four 
per  centum,  the  collector  for  the  Third  District  shall  receive  five 
per  centum,  the  collector  for  the  Fourth  District  shall  be  five 
per  centum,  the  collector  for  the  Fifth  District  shall  be  seven 
per  centum,  and  the  collector  of  the  Sixth  District  shall  receive 
five  per  centum  on  all  collections  of  liceuses  and  taxes  made  and 
turned  into  the  State  Treasury  by  them,  who  shall  hold  their 
offices  for  the  term  of  four  years ;  provided,  that  if  said  office  be 
already  filled  by  appointment,  this  act  shall  not  be  construed 
as  creating'  a  vacancy  therein.  Each  of  the  said  tax  collectors 
shall  take  the  constitutional  oath  of  office,  and  each  one  of  them 
shall  execute  his  bond  in  favor  of  the  Grovernor  of  the  State  of 
Louisiana  for  the  sum  of  thirty-five  thousand  dollars  for  the 
First  District,  for  the  sum  of  twenty- five  thousand  dollars  for 
the  Second  District,  for  the  sum  of  twenty  thousand  dollars  for 
the  Third,  Fourth  and  Sixth  Districts,  and  ten  thousand  dollars 
for  the  Fifth  District,  with  solvent  sureties  who  shall  be  bound 
in  solido  with  each  other  and  their  principals ;  but  each  surety 
may  bind  himself  for  a  limited  sum  ;  provided,  that  the  first 
term  of  said  officers  shall  expire  on  the  second  Monday  of  July, 
1896.     S.  2,  A.  G9,  1892. 

Sec.  37.  [Bond  of  Tax  Collector ;  Condit.ons  Thereof.]— That 
all  bonds  to  be  executed  by  said  tax  collector  shall  be  approved 
by  the  Governor,  and  shall  be  recorded  in  the  mortgage  office  or 
records  of  the  parish  of  Orleans,  and  in  all  other  parishes  in 
which  the  principal  owns  real  estate,  and  shall  operate  as  a  legal 
mortgage  upon  all  real  estate  of  the  principal  therein  ;  and  shall 
be  conditioned  that  the  principal  shall  carefully,  impartially  aud 


REVENUE.  37 


diligently  collect  all  licenses  and  taxes  assessed  therein;  shall 
punctually  sell  property  to  pay  all  delinquent  taxes,  and  shall 
faithfully  and  promptly  pay  into  the  State  Treasury  all  licenses 
and  taxes  collected  by  him,  and  do  and  perform  such  other 
duties  as  are  or  may  be  prescribed  by  law.     S.  37,  A.  So,  1S8J 

Sec.  38.  [Removal  and  Suspension  of  Tax  Collectors.] — That 
the  Governor  shall  have  power  to  remove  said  tax  collectors  of 
the  parish  of  Orleans  or  either  of  them  or  suspend  them  from 
office,  pending-  the  finding  of  articles  of  impeachment  for  any 
cause  which  he  decides  to  be  just  and  sufficient  and  to  make 
appointments  to  fill  all  vacancies  in  said  office,  with  the  advice 
and  consent  of  the  Senate,  if  in  session,  or  if  not  then  in  session, 
subject  to  the  advice  and  consent  at  its  next  session,  and  all 
such  appointees  shall   qualify  as  aforesaid.     S.  38,  A.  85,  1888, 

Sec.  39.  [Taxes;  When  Due,  How  Designated  and  Collected.] 
That  all  taxes  shall  be  collected  in  the  calendar  year  in 
which  the  assessment  thereof  is  made,  and  they  shall  be  desig- 
nated as  the  "taxes  for  the  year  1888,"  and  of  each  subsequent 
year,  accordingly  as  they  are  collectible,  and  the  taxes  assessed 
in  the  year  A.  D.,  1888,  and  each  subsequent  year,  shall  be  due 
in  the  calendar  year  1888,  and  in  each  subsequent  year  as  soon 
as  the  tax  roll  is  filed  in  the  office  where  the  mortgage  records 
are  kept,  and  they  shall  be  paid  on  or  before  the  thirty-first  day 
of  December  in  each  respective  year,  in  order  to  avoid  the  notice, 
advertisement  and  sale  required  by  Article  210  of  the  Constitu- 
tion, and  the  taxes  on  movable  property  shall  be  paid  on  the 
first  day  of  the  calendar  month  next  succeeding  the  filing  of  the 
tax  roll  in  the  office  where  the  mortgage  records  are  kept :  pro- 
vided that  no  forced  collection  of  taxes  on  movable  property 
shall  be  made  before  the  first  day  of  October,  unless  the  col- 
lector has  good  reason  to  believe  that  the  State,  parish  or 
municipal  corporation  will  lose  the  same;  provided,  further, 
that  all  taxes  unpaid  on  the  31st  day  of  December  of  each  and 
every  year,  shall  bear  interest  at  the  rate  of  two  per  cent  per 
month  from  said  date.  .  S.  39,  A.  85,  1888. 


38  REVENUE 

Sec.  40.  [Notice  to  Taxpayers;  Delinquent  Taxes  ;  Col  ector's 
Duties.] — That  on  the  first  clay  of  the  calendar  mouth  next 
succeediug  the  filing  of  the  roll,  or  as  soon  thereafter  as  possible, 
the  tax  collector  or  sheriff  shall  address  .to  each  taxpayer  who 
has  not  paid  all  the  taxes  which  have  been  assessed  to  him  on 
movable  property  a  written  or  printed  notice,  setting  forth  in 
substance  that  the  State  tax  assessed  to  said  taxpayer  on 
movable  property  in  said  parish,  stating  the  aggregate  assessed 
value  of  said  property,  and  the  aggregate  sum  of  the  taxes  for 
the  current  and  all  preceding  years  due  thereon,  fell  due  and 
should  have  been  paid  in  full  on  or  before  the  first  day  of  the 
then  current  month  ;  that  the  said  taxpayers  became  delinquent 
for  said  taxes  on  the  first  day  of  said  month  ;  that  after  the  first 
day  of  October  following,  the  tax  collector  or  sheriff  will  seize 
and  advertise  for  sale  the  movable  property  on  which  the  said 
taxes  are  due,  in  the  manner  provided  by  law  for  judicial  sales; 
that  at  the  principal  front  door  of  the  courthouse,  where  the  civil 
district  court  of  said  parish  is  held,  or  at  the  place  of  seizure  in 
the  parish  of  Orleans,  he  will  sell  within  the  legal  hours  for 
judicial  sales,  for  cash,  and  without  appraisement,  such  portion 
of  the  said  movable  property  as  the  taxpayer  shall  point  out 
and  deliver  to  said  tax  collector  or  sheriff,  and  in  case  the  tax- 
payer shall  not  point  out  sufficient  property,  that  he  will  at  once 
and  without  further  delay,  sell  for  cash,  without  appraiseuieut, 
the  least  quantity  of  said  movable  property  which  any  bidder 
will  buy  for  the  amount  of  taxes  assessed  upon  the  same,  with 
interes.r  and  cost  for  the  current  and  all  preceding  years  and 
attorney's  fees.     S.  40,  A.  85,  1888. 

Sec.  41.  [Notice  to  Taxpayers,  City  of  New  Orleans.]— That, 
the  tax  collector  or  sheriff  shall  either  deliver  to  each  taxpayer 
in  person,  or  shall  leave  at  his  residence  or  place  of  business,  in 
the  city  of  New  Orleans,  one  of  said  notices,  but  in  the  other 
parishes  he  shall  mail  to  him  one  of  said  notices,  for  which  he 
shall  be  entitled  to  collect  from  said  taxpayer  five  cents  as  costs; 
provided,  no  notice  shall  be  charged  for  unless  the  same  has 


REVENUE  39 


beeu  actually  delivered  or  mailed  to  the  taxpayer;  and  pro- 
vided further,  no  mileag^e  shall  be  charged  for  the  service  ot  a 
notice.  He  shall  certify  ou  both  tax  rolls  that  he  has  served  or 
mailed  all  of  said  notices,  and  certificate  on  either  tax  roll  shall 
make  full  proof  until  disi)roved  in  a  judicial  proceeding.  S.  41, 
A.  85,  1888. 

Sec.  12.  I  General  Notice  by  Publication  to  Unknown  Owners.] 
That  the  tax  collector  or  sherifi"  shall  publish  once  in  a  news- 
paper published  in  his  district  or  parish,  if  there  be  one,  or  in 
the  manner  provided  by  law  for  judicial  sales,  one  general  notice, 
substantially  in  the  foregoing  form,  addressed  to  all  owners  of 
assessed  movable  property  situated  in  liis  parish  or  district, 
whose  names,  postofiflces  or  agents  are  unknown,  in  which  he 
shall  set  forth  substantially  that  the  taxes  of  said  unknown 
owners  are  due  and  unpaid,  and  if  not  paid  within  twenty  days, 
that  he  will  proceed  to  seize  and  sell  such  quantity  of  the  mova- 
ble property  ot  each  said  unknown  owners  as  will  pay  all  the  taxes, 
interests  and  costs.  He  shall  certify  on  both  tax  rolls  that  he 
has  published  and  posted  said  notices,  and  said  certificates  on 
either  shall  make  full  proof  thereof,  until  disproved  in  a  judicial 
proceeding.  He  shall  pay  for  said  publication,  and  shall  be 
entitled  to  collect  as  costs  thereof,  one  dollar  from  each  owner 
or  from  the  property  assessed  to  him ;  he  shall  show  due  proof 
of  the  personal  or  domicile  notice  in  so  far  as  the  city  of  Xew 
Orleans  is  concerned,  before  he  can  make  any  rates,  so  as  to 
conform  with  the  provisions  ot  Section  41  of  this  Act.  S.  42, 
A.  85,  1888. 

Sec.  43.  [Sale  of  Movable  Property  for  Taxes.]— That  at  the 
expiration  of  the  said  twenty  days' notice,  counting  from  the  day 
when  the  last  of  said  notices  is  delivered,  that  when  personal 
or  domicile  service  is  made,  in  so  far  as  the  city  of  Xew  Orleans 
is  concerned,  to  comply  with  Sections  41  and  42  of  this  act,  and 
from  time  to  time  thereafter  mailed,  published  or  posted,  the  tax 
collector  or  sheriff",  shall,  after  the  first  day  of  October,  proceed 
to  seize  and  to  advertise  for  sale,  in  the  manner  provided  for 


40  KEVENUE. 


judicial  sales,  under  oue  beading,  all  or  any  pait  pi  the  property 
on  which  taxes  are  due,  substantially  in  the  following  form, 
to-wit : 

STATE    TAX   SALES   ON   MOVABLE   PROPERTY. 

The  State  ot  Louisiana  vs.  Delinquent  Tax  Debtors,  Parish 
of ,  District . 

By  virtue  of  the  authority  vested  in  me  by  the  Constitution 
and  laws  of  Louisiana,  I  will  sell,  at  the  i)rincipal  front  door  of 
the  courthouse,  in  which  the  Civil  District  Court  of  said  parish 
is  held,  or  at  the  place  of  seizure,  in  the  parish  of  Orleans,  within 
the  legal  hours  for  judicial  sales,  beginning  at  11  o'clock  a.  m., 

Saturday,  the  day  of  • ,  A.  D.  IS — ,  and'  continuing 

on  Monday  and  each  succeeding  day  until  said  sales  are  com- 
pleted, all  property  on  which  taxes  are  now  due  to  the  State  of 
Louisiana,  to  enforce  collection  of  all  the  taxes  assessed  in  the 
year  18 — ,  and  each  previous  year  tlereto,  together  with  inter- 
ests thereon,  from  the  31st  day  of  December,  18 — ,  until  paid, 
and  all  costs. 

The  names  of  said  delinquent  taxpayers,  the  amount  of  taxes 
due  by  each  on  the  assessment  of  said  year,  and  the  property 
assessed  to  each  to  be  offered  for  sale  are  as  follows,  to-wit : 

(Here  state  names  in  alphabetical  order,  the  amount  of  the 
taxes  assessed  in  each  year,  then  the  description  of  the  property 
to  be  offered  for  sale,  and  conclude  substantially  thus) :  On  said 
day  of  sale  I  will  sell  such  x)ortions  of  said  property  as  each  debtor 
will  point  out,  and  in  ca'se  the  tax  debtor  shall  not  point  out 
sufficient  property,  I  will  at  once,  without  further  delay,  sell  the 
least  quantity  of  said  property  of  any  tax  debtor  which  any  bid- 
der will  buy  for  the  amount  of  the  taxes,  interest  and  costs  due 
by  said  tax  debtor.  The  sale  will  be  without  appi-aisement  for 
cash  in  legal  tender  money  of  the  United  States ;  said  advertise- 
ment shall  be  signed  officially  by  the  State  tax  collector  or  by 
the  sheriff  and  ex-officio  collector  of  State  taxes,  and  shall  be 
(fated.  The  expenses  of  publishing  all  advertisements  ot  tax 
sales  shall  be  paid  by  the  tax  collector  or  sheriff,  and  shall  be 


REVENUE.  41 


paid  to  him  bj'  the  deliuqueut  tax  debtors  aeeordiog  to  the  space 
occupied  by  each  iu  the  body  of  said  advertisement  and  shall  be 
collected  as  costs;  should  he  be  prevented  by  injuuc'ion  or 
otherwise  from  collecting  all  of  said  costs,  he  shall  be  refunded 
any  deficiency  out  of  the  taxes  collected  from  the  other  property 
advertised  for  sale.     S.  4:3,  A.  85,  1888. 

Sec  44.  [Rights  of  Taxpayers  in  Sale  of  Movables.] — That 
any  person  shall  be  allowed  to  point  out  the  particular  movable 
property  which  he  may  desire  to  have  sold  for  taxes  due  by  him, 
delivering-  said  property  to  the  tax  collector  or  sheriff  at  his 
ofiflce  on  or  before  the  day  of  sale,  provided,  that  said  property 
be  sufficient  iu  the  opinion  of  the  tax  collector  or  sheriff  to 
realize  the  amount  of  the  taxes  due.     S.  44,  A.  85,  1888. 

Sec.  45.  [Seizure  and  Sale.] — That  the  tax  collector  or  sheriff 
shall  seize  the  movable  property  of  any  tax  debtor  without  notice 
whenever  he  believes  that  such  seizure  is  necessary -to  enable 
him  to  collect  any  tax  due  by  said  debtor,  and  he  shall  make 
such  seizure  at  any  time  whenever  he  has  good  reason  to  believe 
that  the  tax  debtor  will  conceal,  part  with  or  dispose  of  the  said 
movable  property,  which  fact  must  be  made  to  appear  by  the 
affidavit  of  the  tax  collector,  or  one  of  his  deputies  and  shall 
advertise  said  property  in  the  manner  provided  for  judicial  sales, 
for  cash,  without  appraisement ;  and  shall  sell  the  least  amount 
ot  the  property  seized  which  any  bidder  will  buy  for  the  amount 
of  the  taxes,  interests  and  costs.     S.  45,  A.  85,  1888. 

Sec.  46.  [Taxes  May  be  Collected  by  Taking  Possession  of 
Property.] — That  in  addition  to  the  mode  of  sale  provided  for  in 
the  foregoing  sections,  the  tax  collector  or  sheriff  is  authorized 
and  emx)owered  to  collect  the  tax  due  by  any  person  or  persons 
upon  movable  property,  for  any  year  past,  present  or  future, 
either  by  taking  into  his  possession  so  much  of  said  movable 
X)roperty  as  may  be  requisite,  in  his  opinion,  to  realize  the 
amount  of  the  tax  or  taxes,  or  by  placing  a  keeper  upon  the 
movable  property  subject  to  the  tax  until  the  day  of  sale,  upon 
which  day  so  much  of  said  property  as  may  be  necessary  to 


42  REVENUE 


realize  the  tax  or  taxes,  interest  and  costs,  for  whicli  it  has  been 
seized,  shall  be  sold  to  tlie  highest  bidder.     S.  46,  A.  85,  1888. 

Sec.  47.  [Notice  of  Seizure.] — That  in  all  cases  wliere  the 
tax  collector  or  sheriff  shall  proceed,  under  the  authority  of  the 
preceding  section,  he  shall  give  notice,  in  writing,  of  his  purpose 
to  make  such  seizure,  three  days  before  actually  taking  the 
property  into  his  possession,  of  placing  a  keeper  thereon ;  said 
notice  shall  state  the  amount  of  taxes,  interest,  costs  and  penal- 
ties in  detail,  containing  a  demand  for  payment  and  a  statement 
of  the  intention  to  seize  in  default  of  payment  within  said  three 
days,  and  said  notice  shall  be  served  in  the  manner  now  pro- 
vided for  services  of  notice  of  seizure  under  writs  of  fieri  facias^ 
by  the  tax  collector  or  deputy,  and  a  return  or  statement,  in 
writing,  of  mode  of  such  service  shall  be  made  by  the  ofilicer 
serving  the  same  and  be  filed  in  the  office  of  the  tax  collector  or 
sheritf,  and  shall  be  received  by  the  courts  as  prima  facie 
evidence  of  notice.     S.  47,  A.  85,  1888. 

Sec.  48.  [Tax  Collectors  May  Seize  After  Expiration  of  Three 
Days'  Notice.] — That  on  the  expiration  of  three  days  for  notices 
above  required,  the  tax  collector  may  seize  and  take  into  his 
possession  or  place  a  keeper,  as  provided  in  the  forty-seventh 
section  of  this  act,  and  therefore,  the  tax  collector  or  sheriff 
shall  advertise,  in  the  manner  iDrovided  for  judicial  sales  of 
movable  property,  that  he  will  sell  so  much  of  the  property  so 
seized  as  may  be  necessary  to  pay  all  the  taxes,  interests  and 
costs  for  which  said  seizure  had  been  made,  and  all  said  sales 
shall  be  without  appraisement.     S.  48,  A.  85,  1888. 

Sec.  49.  [Rights  of  Delinquents.] — That  when  seizure  is 
made  in  any  of  the  forms  above  provided  of  movable  prop- 
erty, to  enforce  the  payment  of  taxes,  the  debtor  may 
release  the  same  until  the  day  of  sale,  upon  his  forthcoming 
bond,  with  solvent  security  in  solido,  which  shall  be  exe- 
cuted in  the  same  manner  as  forthcoming  bonds  for  prop- 
erty seized  under  writs  of  fieri  fa«ias.  It  shall  be  the  duty 
of  any    one    so    releasing   his    property   to   return    the    same 


REVENUE.  4:5 


into  the  possession  of  the  sheriff  or  tax  collector  for  sale, 
on  or  before  the  day  of  sale,  otherwise  the  forthcoming-  bond 
shall  be  considered  forfeited,  and  shall  be  filed  in  the  office  of 
the  clerk  of  the  civil  district  court  of  the  parish,  and  shall 
have  the  force  and  effect  of  a  twelve  months'  bond,  and  shall  be 
executed  by  a  writ  of  fieri  facias,  issued  thereon  by  the  clerk 
against  the  principal  and  sureties  in  solido,  as  provided  by  law 
for  the  enforcement  of  twelve  months'  bonds.  The  forfeiture  of 
said  bond  shall  be  made  to  appear  by  certificate  of  the  tax  col- 
lector or  sheriff  written  thereon.     S.  49,  A.  85,  1888. 

Sec.  50,  [Notice  to  Taxpayers  on  Immovable  Property.] — That 
on  the  second  day  of  January,  1889,  and  each  subsequent  year, 
or  as  soon  thereafter  as  possible,  the  tax  collector  or  sheriff 
shall  address  to  each  taxpayer  who  has  not  paid  all  the  taxes 
which  have  been  assessed  to  him  on  immovable  property,  a 
written  or  printed  notice  that  his  taxes  on  immovable  property 
must  be  paid  within  twenty  days  after  the  service  or  mailing  of 
said  notice,  or  that  said  property  will  be  sold  according  to  law; 
provided,  in  all  cases  where  two  or  more  lots  or  parcels  of  ground 
shall  have  been  assessed  in  any  year  or  years  to  one  person  or 
firm,  at  a  certain  valuation  for  the  whole  together,  without  dis- 
tinguishing the  valuation  of  each  lot  or  parcel  separately,  the 
tax  collector  is  authorized  to  receive  the  proportion  of  taxes 
under  such  assessment  fairly  due  upon  any  one  or  more  of  such 
lots  or  parcels  separately,  such  proportions  to  be  ascertained 
and  fixed  by  a  certificate  signed  by  the  assessor  and  approved 
by  the  tax  collector,  and  such  lots  or  parcels  upon  which  their 
proportions  shall  be  so  paid  shall  be  free  from  proportion  or 
taxes  pertaining  to  the  other  lots  or  parcels  of  such  assessment. 
S.  50,  A.  85,  1888. 

Sec.  51.  [Notice  to  Taxpayers,  Orleans  Parish.]— That  the  tax 
collector  or  sherift  shall  either  deliver  to  each  taxpayer  in  per- 
son, or  shall  leave  at  his  residence  or  place  of  business,  in  the 
parish  of  Orlerns,  one  of  said  notices,  but  in  the  other  parishes 
he  shall  mail  to  him,  by  postal  card,  addressed  to  the  postoffice 


44  ItEVENUE. 


of  said  taxpayer,  one  ot  said  notices,  as  required  in  Section  50 
of  this  act,  for  which  he  shall  be  entitled  to  collect  from  said 
taxpayer  ten  cents  as  costs ;  no  mileage  to  be  charged  for  service 
of  said  notice.     S.  51,  A.  85,  1888. 

Sec.  52.  [General  Notice  by  Publication  to  Unknown  Owners  of 
Immovable  Property.] — That  the  tax  collector  or  sheriff  shall  pub- 
lish once  a  week,  for  two  weeks,  in  one  newspaper  published  in 
his  district  or  parish,  if  there  be  one,  or  in  the  manner  provided 
for  judicial  sales,  if  there  be  none  published  in  his  parish,  one 
general  notice,  substantially  in  the  foregoing  form,  addressed  to 
all  unknown  owners  of  assessed  immovable  property  situated  in 
his  parish  or  district,  in  which  he  shall  describe  the  property  as 
described  in  tax  roll.  He  shall  certify  on  his  tax  rolls  that  he 
has  published  said  notices,  and  said  certificates  on  either  shall 
make  full  proof  thereof  until  disproved  in  a  judicial  proceeding. 
He  shall  pay  for  said  publication,  and  shall  be  entitled  to  collect 
as  costs  thereof  one  dollar  from  each  unknown  owner  or  from  the 
property  assessed  to  him  ;  he  shall  show  due  proof  of  the  per- 
sonal or  domicile  service  in  so  far  as  the  parish  of  Orleans  is 
concerned,  before  he  can  make  any  sale  or  sales  in  said  parish 
of  Orleans.     S.  52,  A.  85,  1888. 

Sec.  53.  [Advertisement  of  Delinquent  Taxes  on  Immovable 
Property.] — That  at  the  expiration  of  the  said  twenty  days'  notice, 
or  as  soon  thereafter  as  practicable,  counting  from  the  day  when 
the  last  of  said  notices  is  delivered  or  personal  or  domicile  service 
is  made,  in  so  far  as  the  parish  of  Orleans  is  concerned  (to  com- 
ply with  Sections  51  and  52  of  this  act),  or  mailed,  published  or 
posted  in  the  other  j)arishes,  the  tax  collecoor  or  sheriff  shall 
proceed  to  advertise  for  sale  the  consolidated  delinquent  tax  list 
under  one  form,  as  provided  for  judicial  sales,  all  the  immovable 
property  on  which  the  taxes  are  due,  substantially  in  the  follow- 
ing form,  to-wit: 

STATE  TAX  SALES  OF  TMMOVABLE  PROPERTY. 

The  state  of  Louisiana  vs.  Delinquent  Tax  Debtors,  parish 
of .  district  . 


REVENUE.  45 


By  virtue  of  the  authority  vested  in  me  by  the  coustitution 
aud  laws  of  the  State  of  Louisiana,  I  will  sell,  at  the  principal 
front  door  of  the  courthouse,  in  which  the  civil  district  court  of 
said  parish  is  held,  within   the  legal  hours  for  judicial  sales, 

beginning  at  11  o'clock  a.m.,  on  Saturday,  the  —  day  of 

A.  1).,  18 — ,  and  continuing  on  each  succeeding  day,  until  said 
sales  are  completed,  all  immovable  property  on  which  taxes  are 

now  due  to  the  State  of  Louisiana,  ffud  parish  of ,  to  enforce 

collection  of  taxes  assessed  in  the  year  18—,  together  with  in- 
terest thereoQ  from  the  thirty  first  day  of  December,  18  -,  at  the 
rate  of  two  per  cent  per  month  until  paid,  aud  all  costs.     The 
names  of  said  delinquent  taxpayers,  the  amount  of  taxes  due  by 
each  on  the  assessment  of  said  year,  and  the  immovable  property 
assessed  to  eacb,  to  be  offered  for  sale  as  follows,  to- wit:  (Here 
state  names  in  alphabetical  order,  the  amount  of  taxes  assessed 
in  each  year  on  each  specific  piece  of  property,  then  the  descrip- 
tion of  each  specific  piece  of  immovable  property  to  be  oUereil 
for  sale,  and  conclude  substantially  thus) :  On  said  day  of  sale  I 
wdl   sell   such  portions  of  said   property  as  each  debtor    will 
point  out,  and  in  cise   the  debtor  will   not  point  out  sufficient 
property,    will    at   once,    and    without    farther    delay,  sell    the 
least    quantity    of    said    property   of   any    debtor,    which    any 
bidder  will  buy  for  the  amount  of  the  taxes,  interest  and  cost 
due  by  said  debtor;  the  sale  will  be  without  appraisement,  for 
cash,  ill  legal  tender  money  of  the  United  States,  and  the  prop- 
erty sold  s  lall  be  redeemable  at  any  time  for  the  space  of  one 
year  by  paying  the  price  given  with  twenty  per  cent  and  costs 
ami  penally  added,  said  advertisement  shall  be  signed  oflicially 
by  the  State  tax  collectoi-,  or  by  the  sheriff  and  ex-otficio  col- 
lector of  State  taxes,  and  shall  be  dated;  provided,  that  the  bid 
to  be  accepted  shall  be,  at  least,  equal  to  the  taxes  and  costs 
and  interest;  otherwise  the  t  ix  collector  is  hereby  authorized  to 
bid  ill  s.dd  property  for  the  State   and  shall  not  re-advertise  for 
sale  said   property  or  properties  so  adjutlicated  to  the  State, 
unless  the  same   has  been  redeemed,  and  shall  make  out  and 
record  a  title  deed,  as  in   sales   to  individuals,  and  forward  a 


46  REVENUE. 


copy  of  sale  deed  to  the  Au  litor  of  Public  Accouuts;  provided, 
that  in  the  parish  of  Orleans,  the  tax  collector  shall  not  be 
required  to  advertise  the  names  and  i)roperry  of  d\\  delinquent 
taxpayers  at  one  advertisement,  but  may  proceed  alphabetically 
and  advertise  the  names  and  property  on  whii-.h  the  larg'-st 
amount  of  taxes  are  due,  taking'  some  fixed  amount  as  the  basis 
and  first  advertising  all  above  the  amount  so  fixed  at  one  and 
the  same  time,  and  shall  so  continue  in  like  manner  to  advertise 
and  sell  trom  time  to  time  as  fast  as  possible  until  the  collection 
of  all  delinqnent  taxt^s  is  enforced;  provided,  that  each  ten  lines 
of  nonj)areil  type  of  tax  sale  advertisement  shall  constitiUe  a 
square,  and  shall  be  paid  for  by  the  tax  collector,  as  now  pro- 
vided bylaw;  eacn  delinquent  being  responsible  oidy  for  the 
pro  rata  space  of  said  tea  lines  occui)ie<l  by  the  description  of 
his  taxes  and  property.     8.  53,  A.  85,  18S8. 

Sec.  54.  [Forced  Collection  of  Taxes  by  Seizure  aud  Sale] — 
That  the  tax  collector  or  sheriff  shall  seizt^,  advertise  in  the 
manner  provided  for  judicial  advertisements  and  sell  any 
other  projierty  belonging  to  the  tax  debror,  to  collect  the 
taxes,  interest  and  costs  due  by  him,  for  whatev^er  ihe  same  will 
bring  in  cash,  without  appraisement  whenever  any  part  of  it 
has  been  concealed,  parted  with  or  disposed  of  by  the  tax  debtor, 
before  the  day  of  the  sale  and  in  any  such  case  it  shall  be  the 
duty  of  the  tax  collector  or  vsheriff'  to  make  sales  of  the  property 
of  delinquent  tax  debtors  as  often  as  he  may  l)e  able  to  find  any 
property  of  said  debtors,  nntil  all  the  taxes,  interests  and  costs 
due  by  them  are  paid. 

In  all  cases  where  the  collector  cannot  make  a  seizure  of  the 
personal  property  liable  for  the  tax  assessed  against  it  either 
because  the  nature  of  the  property  assessed,  or  because  the 
owner  or  his  representative  holds  it  in  his  possession  or  under 
his  control  in  such  a  manner  that  the  tax  collector  cannot  lay 
hands  upon  it,  and  refuses  on  demand  to  deliver  the  same  to  the 
tax  collector,  the  said  tax  collector  shall  have  the  power,  and  is 
hereby  made  his  duty,  to  take  in  the  court  having  jurisdiction 


REVENUE.  47 


of  the  subject  matter,  a  summary  rule  n[>ou  ttie  ptnsoii  assessed 
or  his  representative  as  the  casn  inay  be,  returnable  in  five  days, 
in  vacation  as  well  as  term  time,  to  compel  the  »lelivery  to  liim 
of  said  property,  or  so  much  thereof  if  the  same  be  divisil>le  in 
kind  Hs  may  be  necessary  to  realize  at  public  sale  the  aniount  of 
the  taxes,  costs  and  penalties.  All  answeis  to  sai<l  rules  shall 
be  in  writing'  and  shall  set  forth  specitieally  all  defenses  relied 
on  by  the  tax  delinquent,  and  shall  be  made  on  or  before  the 
time  in  which  said  rule  is  made  returnable.     S.  .14,  A.  106,  l<St)(K 

Sec.  55.  [Seizure  and  Sale  of  Crops.] — That  the  tax  collector 
or  sheritt  is  authorized  to  seize  and  sell  auy  growing  or  gath- 
ered crops  or  shares  therein  and  to  proceed  in  the  courts  to 
procure  the  garnishment  of  auy  salary,  compensation  or  reward 
for  personal  services,  or  of  any  oblig^itions,  riglits,  credits  or 
debts  due  to  the  tax  debtor  in  any  form  whatever,  whenever 
such  seizure  or  garnishment  may  be  necessary  to  collect  the 
taxes  assessed,  and  no  deposit  or  secutity  for  costs  shall  be 
required  in  such  cases.     S.  55,  A.  85,  1888. 

Sec.  5f).  [Tax  and  License  Suits  to  be  Preference  Suits.] — That 
all  suits  relating  to  taxes  or  licenses  shall  be  preference  suits  in 
all  courts  where  pending,  and  shall  be  tried  without  a  jury  and 
as  speedily  as  possible,  and  in  chambers  if  court  is  not  in  ses- 
sion. 

That  the  attorney  at  law  who  represents  the  tax  collector, 
or  tax  collector  in  all  proceedings  for  the  reduction  of  assess- 
ments and  collection  of  taxes  (license  taxes  excepted),  and  in  all 
injunction  proceedings  wherein  the  tax  collector  or  tax  collectors 
are  sought  to  be  restrained  from  the  collection  of  taxes,  shall 
receive  a  compensation  of  ten  per  cent  on  the  amount  collected, 
calculating  same  upon  the  aggregate  amounts  of  taxes  and  pen- 
alties so  collected  as  the  result  of  aforesaid  proceedings.  The 
aforesaid  commission  to  the  attorney  at  law  shall  be  paid  by  the 
party  against  whom  the  judgment  is  rendered  in  whole  or  in 
part,  and  shall  be  collected  by  the  tax  collector  as  costs  at  the 
same  time  that  the  taxes  and  other  penalties  are  collected.  S. 
56,  A.  106,  1-^90. 


48  REVENUE 


Sec.  57.  [Deputy  Tax  Collectors  and  Assessors.] — That  each 
tax  assessor,  and  each  tax  collector  aud  each  sheriff  aud  ex- 
officio  collector  of  State  taxes,  is  authorized  to  appoint  as  many 
deputies  as  be  may  require,  who  shall  take  the  constitutional 
oath  of  office,  aud  from  whom  the  tax  assessor,  tax  collector  or 
sheriff  shall  require  such  security  in  his  own  favor  as  he  deems 
sufficient;  aud  lie  may  perform  all  the  functions  of  the  office  of 
tax  assessor  or  tax  collector  through  said  deputies,  but  he  shall 
be  officially  aud  pecuniarily  responsible  on  his  bonds,  and  in 
all  other  respects,  for  the  acts  of  said  deputies. 

That  in  the  parish  of  Orleans  there  shall  be  an  attorney  at 
law  to  be  appointed  by  the  Attorney  General,  whose  duty  it 
shall  be  to  aid  the  tax  collectors  in  the  parish  in  the  collection 
of  all  taxes,  aud  to  represent  the  said  tax  collectors  in  all  suits 
for  the  reduction  of  assessments;  and  upon  all  taxes  aud  penal- 
ties collected  through  the  assistance  of  said  attorney,  and  in  all 
suits  for  the  reduction  of  assessments  where  the  party  applying 
for  tiie  reduction  shall  be  decreed  not  entitled  to  the  reduction 
as  claimed  by  him,  either  in  whole  or  in  part,  the  delinquent 
owing  the  tax  and  the  party  applying  for  the  r*-duction  of  assess 
ment  shall  pay  a  commission  to  said  attorney  of  ten  ]ier  cent; 
calculating  same  upon  the  aggregate  amount  of  taxes  and  pen- 
alties so  collected  and  paid  over  to  the  tax  collector,  and  the 
said  attorney's  commission  shall  be  paid  by  the  taxpayer  aud 
collected  by  the  tax  collector  as  costs  at  the  same  time  that  the 
taxes,  interest  and  penalties  are  collected.     S.  57,  A.  106,  1<S90. 

Sec.  58.  [Fees  and  Commisnons  of  Tax  Collectors.] — That  for 
all  the  services,  labors  aud  duties  performed  by  each  sheriff'  and 
ex -officio  tax  collector  throughout  the  State,  he  shall  be  paid 
five  per  centum  ou  all  State  and  parish  taxes  collected  by  him 
and  actually  paid  over  to  the  State  and  parish  treasury.  For 
the  seizures,  sales  and  tax  deeds  made  by  each  tax  collector  or 
sheriff",  he  shall  be  allowed  the  same  costs  which  are  allowed  by 
law  to  sheriffs  for  mileage,  seizures,  sales  and  sheriffs'  deeds  in 
judicial  proceedings ;  provided  that  he  shall  not  be  allowed  to 
charge  for  any  service  not  actually  rendered,  for  any  seizure  not 


REVENUE.  49 

actually  made,  iinr  for  any  mileage  not  actually  tiaveled;  pro- 
vided, tLat  wliere  property  lias  been  adjudicated  to  the  State, 
the  said  tax  collectors  shall  be  allnvred  and  paid  by  the  Auditor 
for  makings  act  of  sale,  and  having  the  same  recorded  and  fur- 
nishing the  Auditor  with  a  cctffied  copy  thereof,  one  dollar  and 
filty  cents  for  each  name  contained  therrin  ;  also  actual  expenses 
for  advertising.     S.  oS,  A.  85,  HSS. 

Sec.  59.  [Property  Adjudicated  to  the  State.] — That  it  is  made 
the  imperative  duty  of  the  tax  collector  fo  take  actual  possession 
of  all  property  bid  in  lor  and  adjudicated  to  the  State  for  unpaid 
taxes  and  to  lease  or  rent  the  same  and  to  collect  the  rental  and 
turn  the  same  into  the  State  treasury,  and  all  moneys  thus  paid 
into  the  State  treasury  shall  go  to  the  (U'edit  of  the  general  fund. 
For  all  moneys  so  paid  the  collector  sh:dl  receive  a  commissi. >u 
often  per  centum.  That  all  personal  property  sold  at  tax  sales 
shall  be  immediately  delivered  into  actual  possession  of  the  pur- 
chaser by  the  State  tax  collector  or  sheriff  who  is  hereby  invested 
with  full  authority  and  power  to  make  all  the  seizur  s  necessary 
to  take  and  deliver  such  actual  possession.     S.  5!),  A.  85,  1888. 

Sec.  60.  [Tax  Sales;  Date  Thereof.]— That  tax  collectors  and 
ex-ofiflcio  tax  collectors  throughout  the  State  shall  be  and  are 
hereby  required  to  seize,  advertise  and  sell  the  property  upon 
which  delinquent  taxes  are  due,  on  or  before  the  first  day  of 
May,  1889,  or  as  soon  thereafter  as  possible,  and  of  each  succeed- 
ing year  thereafter;  provided,  in  case  where  the  property  is 
purchased  by  the  State,  that  the  sheritf  or  tax  collector  is  hereby 
authorized  and  empowered  to  pay  all  costs  of  aavertising  prop- 
erty for  delinquent  taxes  out  of  any  funds  realized  from  said  sales, 
and  if  no  funds  are  realized  from  said  sales,  then  he  may  pay 
costs  as  aforesaid  out  of  any  other  tax  funds  in  his  hands;  and 
if  any  tax  collector  or  ex-officio  tax  collector  should  fail,  neglect 
or  refuse  to  seize,  advertise  or  sell  the  said  delinquent  property, 
as  aforesaid,  he  shall  be  gudty  of  non  feasance  in  office,  and 
upon  conviction  shall  be  dismissed  therefrom.     S.  00,  A.  So,  1888. 

4 


50  REVENUE. 


Sec.  G1.  [Property  Adjudicated  to  the  State ;  How  Assessed.] 
That  after  property  has  been  adjudicated  to  the  State  iu  defaidt 
of  a  bidder,  as  provided  ia  Section  53  of  Act  85,  of  18S8,  the 
same  shall  be  continued  to  be  assessed  in  the  name  of  the  person 
to  whom  it  belonged  at  the  date  of  the  sale  until  the  lapse  of 
one  year  trom  the  date  of  recording-  the  act  of  sale  to  the  State, 
but  the  tax  collector  shall  not  sell  the  same  under  the  assess- 
ine.'t,  butmay  sell  the  same  after  the  expiration  of  twelve  months 
under  ActSOof  1888,  as  the  property  of  the  State  ;  provided,  that 
the  assessors  (parish  of  Orleans  excei)ted),  shall  designate  such 
property  adjudicated  to  the  State  and  list  and  assess  she  same 
separately  from  all  other  property.  In  the  parish  of  Orleans  the 
l)roperty  to  be  continued  by  squares  or  subdivisions  nuw  exist- 
ing.    S.  Gl,  A.  106,  1890. 

Sec.  02.  [Property  Sold  to  the  State;  Redemption  Thereof.] — 
That  if  the  owner,  or  any  person,  interested  personally,  or  as 
heir,  Isgatee,  creditor,  or  otherwise,  iu  any  lot  or  lands  bid  in 
for  and  adjudicated  to  the  State  within  twelve  months  f. oin  the 
day  the  act  or  deed  is  filed  for  record  in  the  conveyance  ofltice, 
pay  to  the  Treasurer  of  the  State,  the  taxes,  interest  and  costs,  and 
twenty  per  cent  on  the  price  given  ',  the  auditor,  upon  production 
of  I  he  treasurer's  receipt,  shall  execute  and  deliver  to  such  person 
certificate  of  redemption  of  the  same  under  the  seal  of  his  oflice,  a 
which  shall  be  h  Id  and  taken  as  evidence  of  the  redemption  of 
such  land  and  lands  with  the  name  of  the  person  redeeming  the 
same,  and  the  amount  paid  shall  be  entered  on  his  reco  ds  of 
the  lands  across  the  entry  of  the  same;  provided,  no  certificate 
of  redemption  shall  be  issued  by  the  auditor  until  all  taxes. 
State,  parochial  and  municipal,  due  up  to  the  day  of  redemption 
have  been  paid  on  said  property.     S.  62,  A.  85,  1888. 

Sec.  G3.  [Deeds  of  Sale  to  Individual  Purchasers  of  Tax  Prop- 
erty.]— That  each  State  tax  collector,  and  each  sheriff  and  ex- 
officio  collector  of  State  taxes,  shall  execute  and  sign  in  person 
or  by  deputy,  in  the  name  of  the  State  of  Louisiana,  a  deed  of 
sale  to  purchaser  of  any  real  estate  sold  for  taxes,  in  which  he 


REVENUE.  51 


shall  relate  in  substauce  a  brief  history  of  the  proceedings  had ; 
shall  describe  the  property,  srate  the  amount  of  the  taxes,  inter- 
ests and  costs  and  the  bid  made  for  said  property  and  the  pay- 
ment made  to  him  in  cash,  and  shall  sell  said  property  to  the 
purchaser,  with  the  ri-^ht  to  be  placed  in  actual  possession 
thereof,  by  order  of  a  (;onrt  of  competent  jurisdiction,  and  shall 
conclude  said  deed  with  the  statement  that  said  property  shall 
be  redeemable  at  any  time  tor  the  space  of  one  year,  beginning 
on  the  day  when  the  said  dcd  is  filed  for  record  in  the  convey- 
ance office  in  the  parish  in  which  the  propert}'  is  situated  ;  and 
if  not  redeemed,  such  record  in  the  conveyance  or  mortgage 
office,  shall  operate  as  a  ciiicellation  of  all  conventional  and 
judicial  mortgages,  and  it  shall  be  the  duty  ot  the  sheriff"  or  tax 
collector  to  notify  the  mortgage  creditors  ten  (10)  days  previous 
to  such  sale.     S.  03,  A.  <^5,  1888. 

Sec.  64.  [Tender  Required  by  Article  210  of  the  C-jnstitution  *, 
How,  When  and  to  Whom  Male] —  That  the  tender  required  from 
the  owner  of  property  adjudicited  to  a  purchaser  for  taxes  due 
in  accordance  with  Article  210  of  the  Constitution,  may  be  made 
to  and  deposited  with  the  tax  collector,  or  ex  officio  tax  collector 
making  said  sales,  or  his  successor  in  office;  provided  the  same 
be  made  within  the  time  required  by  said  article;  provided,  fur- 
ther, that  said  tender  to  and  deposit  with  the  aforesaid  officer 
can  be  made  only  when  tlie  purchaser  cannot  be  found.  S.  04, 
A.  85,  1888.    ■ 

Sec.  05.  [Order  of  Sjizure ;  How  and  by  Whom  Made.]— That 
upon  presenting  a  certified  copy  of  said  deed  to  any  judge  of 
competent  jurisdiction,  to  be:  determined  by  the  value  of  the 
real  estate  therein  contained,  and  not  the  amount  of  the  taxes, 
the  judge  shall,  in  chambers,  grant  an  order  of  seizure  and  pos- 
session, commaudina:  the  sheriff  to  seize  said  property  and  place 
the  purchaser  in  actual  possession  thereof;  and  writ  of  posses- 
sion shall  be  issued  thereon  by  the  clerk,  but  the  purchaser  may 
take  actual  possession  without  such  order,  with  the  consent  or 
acquiescence  of  the  tax  debtor  or  otherwise;  provided,  no  force 
or  violence  shall  be  used.     S.  05,  A.  85,  18S8. 


52  REVENUE 


Sec.  OG.  [Rents  and  Revenues  on  Property  Purchased  at  Tax 
Sale.] — That  from  the  date  of  recording  said  tax  deed,  all  the 
rents  and  revenues  of  the  property  therein  conveyed  shall  belong 
to  the  purchaser,  and  shall  be  paid  to  him,  and  all  taxes  thereon,, 
shall,  after  that  date,  be  assessed  to  and  shall  be  paid  by  him^ 
until  the  said  property  be  redeemed.  If  redeemed,  the  person 
redeeming  shall  pay  all  the  taxes  assessed  ui)oii  said  property,, 
subsequent  to  the  tax  sales.  All  actions  to  annul  tax  sales  for 
any  irregularities  or  informalities,  of  whatever  nature,  shall  be 
prescribed  by  two  years  from  the  day  the  t,ix  collector's  deed  is 
recorded.     S.  GO,  A.  85,  1888. 

Sec.  67.  [State  Auditor  Authorized  to  Cincel  Erroneous  Assess- 
ments.]— That  upon  statement  of  the  facts,  made  under  oath  and 
verified  and  approved  by  the  assessor  and  collector  of  the  parish 
or  district  in  which  the  property  is  situated,  that  the  assessment 
is  a  clerical  error,  or  an  erroneous  or  double  assessment,  or  that 
the  property  is  exempt  by  Article  lii>7,  Constitution,  from  taxa- 
tion ;  the  auditor  shall  authorize  the  collector  to  cancel  the 
assessment  on  the  roll  on  file  in  his  office,  and  the  record«r  of 
mortgages  to  erase  and  cancel  inscri])tion  of  tax  mortgage,  and 
if  sold  to  cancel  the  sale.     S.  67,  A.  85,  1888, 

Sec.  CjS.  [Taxes  Paid  Prior  to  Sale.] — That  on  the  prodnction 
of  the  receiiit  of  the  collector  of  State  taxes,  dul^^  made  and 
bearing  date  prior  to  the  time  the  property  was  adjudicated  to 
the  State,  in  default  of  bidder,  the  auditor  shall  furnish  the 
owner  of  such  property  a  quiet  claim  of  the  title  of  tLe  State  and 
shall  charge  the  collector  with  taxes  allowed  thereon  and  costs, 
together  with  twenty  per  cent  damage,  to  be  collected  .as  any 
other  money  for  which  such  collector  may  be  in  default.  S.  GS, 
A.  85,  1888: 

Sec.  69-  [Errors  in  Assessments.] — That  if  any  error  in  the 
description  of  any  property  or  owner's  name  be  discovered  by 
the  tax  collector  or  sheriff,  it  shall  be  his  duty  to  note  the  cor- 
rect description  and  name  on  the  tax  rolls,  and  to  advertise  and 
sell  said  property  by  its  correct  description  ;  provided,  no  such 


REVENUE.  53 


change  sluill  be  made  without  teu  claj-s'  notice  to  the  real  owner 
of  such  property,  and  the  proof  of  such  service  shall  be  in  writing 
and  filed  in  the  tax  collector's  office.     S.  69,  A.  85,  1888. 

Sec.  70.  [Subsequent  Mortgages,  etc.,  Not  to  Affect  Taxes  As- 
sessed.]— That  no  sale,  pledge,  mortgage  or  other  alienation  or 
encumbrance  of  property  made  after  the  tax  roll  shall  have  beeu 
filed  in  the  office  of  the  recorder  of  mortgages,  shall  affect  the 
taxes  assessed  thereon,  but  the.. same  shall  still  be  seized,  adver- 
tised and  sold  as  the  property  of  the  taxpayer  to  whom  assessed 
to  enforce  payment  of  delinquent  taxes.     S.  70,  A.  85,  1888. 

Sec.  71.  [Unknown  Owners.] — That  whenever  property  has 
been  listed  and  assessed  in  the  name  of  unknown  owners,  or  to 
persons  other  than  the  real  owners,  and  the  tax  collector  shall 
subsequently  discover  the  real  owner  thereof,  it  shall  be  his  duty 
to  at  once  notiiy  the  said  real  owner  that  certain  described  prop- 
erty belonging  to  him  or  her  has  been  assessed  to  unknown 
owners,  or  to  any  other  person  or  persons,  and  calling  upon  him 
or  her  to  come  forward  within  teu  days  from  the  service  of  said 
notice,  and  show  cause  why  the  listing  and  valuation  of  the  said 
property  should  not  stand  as  final;  and  the  said  collector  shall 
also  at  once  notify  the  assessor  of  the  fact  that  a  certain  described 
property  or  properties,  assessed  to  unknown  owners,  or  to  per- 
sons other  than  the  real  owners  has  been  discovered  to  be  the 
property  of  a  certain  named  person  or  persons,  and  the  said 
assessor  shall,  after  ten  days'  notice  to  the  owner,  make  the 
ne(tessar3'  correction  upon  his  rolls  and  the  rolls  in  the  offices  of 
recorder  of  mortgages  and  auditor  of  public  accounts.  S.  71, 
A.  85,  1888. 

Sec.  72.  [How  and  With  What  Moneys  Taxes  and  Licenses  May 
l)ePaid.] — That  all  taxes  assessed  under  this  act  maybe  paid  in  any 
money  which  at  that  time  is  la  egal  tender  for  private  debts  of  the 
same  amount  under  the  laws  of  the  United  States,  and  the  said 
tax  collectors  are  authorized  and  required  to  receive  in  payment 
-of  taxes  and  licenses  due  the  respective  funds  of  each  year,  all 
valid  warrants  of  the  State,  which  may  have  been  drawn  as 


54  REVENUE. 


directed  by  law  against  said  fund,  and  the  said  tax  coUoctors 
are  hereby  required  to  give  a  receipt  to  the  person  or  persons 
from  whom  they  shall  receive  any  warrant  for  taxes  or  licenses, 
and  shall  furnish  the  auditor  with  a  sworn  statement  of  the  per- 
sons who  have  thus  paid  their  taxes  and  licenses,  and  the 
amount  received  from  each.  And  the  auditor  is  hereby  instructed 
to  include  such  statement  in  his  report.  No  collector  shall 
receive  or  turn  into  the  treasury  dny  other  w^arrants  than  those 
included  in  said  sworn  statement,  aud  which  have  actually  been 
received  by  him  in  payment  ot  taxes  and  licenses  by  the  tax  and 
license  payers,  and  any  tax  collector  violating  the  provisions  of 
this  sect  on  shall  be  deemed  guilty  of  a  crime,  and  on  conviction 
shall  be  punished  by  imprisonment  at  hard  labor  for  noD  less 
than  one  nor  more  than  five  years.  No  parish  or  municipality 
shall  receive  for  parish  or  municipal  taxes  any  bond,  coupons, 
or  warrants,  approved  accounts  or  any  evidence  of  indebtedness, 
except  juror  and  witness  certificates,  which  the  said  parishes 
are  hereby  authorized  to  receive  for  taxes.     S.  72,  A.  85,  1888. 

Sec.  73.  [Sheriffs,  Notaries  and  Others  Prohibited  from  Pass- 
ing Acts  Unless  Taxes  are  Paid.] — Hereafter  neither  recorders, 
sheriffs,  notaries  throughout  the  State,  nor  other  persons 
authorized  to  convey  real  estate,  by  public  act  shall  pass 
or  execute  any  act,  or  take  an^^  acknowledgement  to  any 
act  under  private  signature,  for  the  sale,  transfer,  donation, 
partition,  exchange  or  other  conveyance  of  any  real  estate, 
unless  the  State,  levee  district,  parish  and  municipal  taxes^ 
due  on  the  same  prior  to  the  act  be  first  paid,  to  be  shown 
by  the  receipt  or  certificate  of  the  officer  having  charge  ot  the 
collection  of  said  taxes  or  bj^  the  certificate  of  the  State  auditor, 
city  comptroller  or  other  officer  having  charge  of  or  keeping  the 
accounts  of  any  municipal  corporation  or  parish  of  this  State, 
said  certificates  to  be  annexed  to  such,  act  and  be  conclusive 
evidence  of  the  payment  of  all  taxes  therein  certified  to  be  paid,^ 
and  shall  exonerate  the  notary,  sheriff'  or  recorder  from  all 
responsibility  whatever.     S.  73,  A.  85,  1888. 


REVENUE.  55 


Sec.  74:.  [Penalty  for  Violating  Sec.  73.] — That  auy  notary 
public  or  recorder  violating  this  act  sliall  be  guilty  of  a  misde- 
meanor, and  the  act  offered  in  evidence  shall  be  prima  facie 
evidence  of  guilt.  The  district  attorney,  on  the  offense  being 
made  known  to  him,  shall  proceed  against  such  officer  by  indict- 
ment or  information,  and  on  conviction  such  officer  shall  be 
fined  not  less  than  one  hundred  dollars  ($100)  nor  more  than  two 
hundred  dollars  ($200).     S.  74,  A.  85,  1888. 

Sec.  75.  [Returns  to  Auditor  and  Police  Juries  of  Taxes  Col- 
lected.]— That  the  several  collectors  of  taxes  in  making  their 
return  to  the  auditor  of  public  accounts  and  police  juries  of 
moneys  collected  for  the  State  and  parish  taxes,  to  be  paid  into 
the  treasury, -shall  state  separately  in  such  returns  the  amount 
of  the  general  fund,  interest,  levee  and  school  taxes  so  collected ; 
also  the  amount  collected  for  poll  tax  and  for  licenses,  and  for 
such  other  taxes  as  may  be  assessed  or  levied  by  the  State  or 
parish.  The  auditor  of  public  accounts  shall  furnish  suitable 
blanks  for  making  such  returns.     S.  75,  A.  85,  1888. 

Sec. 76.  [Time  for  Quarterly  and  Final  Settlements  of  Taxes.] — 
That  within  the  first  ten  days  of  April,  July,  October  and  Jan- 
uary, respectively,  the  tax  collectors  of  the  several  parishes 
throughout  the  State  (parishes  of  Orleans  excepted)  shall  render 
their  respective  accounts  for  all  taxes  collected,  or  moneys  re- 
ceived on  account  of  the  State  during  the  preceding  months, 
and  pay  the  same  over  to  the  State  treasurer ;  and  for  that  pur- 
pose the  said  tax  collectors  shall  make  and  transmit  to  the 
auditor  of  public  accounts,  a  statement  whether  or  not  they  have 
collected  any  taxes^within  the  preceding  months,  and  with  an  oath 
taken  and  subscribed  appended  thereto  that  the  same  contains  a 
faithful  account  of  all  taxes  collected,  and  the  amount  received,  if 
any,  from  licenses  to  persons  pursuing  trade,  profession  or  taxed 
occupation ;  similar  settlements  for  all  parish  taxes  and  licenses 
shall  be  made  by  the  tax  collectors  during  the  first  week  of  each 
month  with  the  parish  treasurer;  that  all  tax  collectors  shall 
make  their  final  settlement  with  the  auditor  of  public  accounts 


b6  REVENUE. 


aiul  police  jury  within  ten  days  after  the  twentieth  day  of  July 
of  each  year;  and  eveiy  collector  failing  to  comply  with  this 
section  sb;ill  be  proceedrd  agiinst  as  provided  by  Inw.  'i'he 
tax  colIectDrs  for  the  i).;iisli  of  Orle.ins  shall  make  monthly  set- 
tleiaents  with  the  imditorof  public  accounts,  and  pay  into  the 
State  treasury  the  sums  collected  for  account  of  the  State.  S.  7G, 
A.  85,  1888. 

Sec.  77.  [Penalty  for  Failure  to  Settle.]— That  the  said  tax 
collector  shall  settle  with  the  police  jury,  and  in  default  of  such 
settlement  shall  be  removed  from  ofHce  in  the  manner  provided 
by  law.     S.  77,  A.  85,  1888. 

Sec.  78.  [Penalty  for  Failure  to  Settle.]— That  if  any  tax 
collector  fails  or  neglects  to  make  a  settlement  provided  by  law, 
he  shall  forfeit  the  commission  so  allowed  him,  ami  interest  at 
the  rate  of  five  per  cent  iDer  month  of  the  sum  withheld,  to  be 
comijuted  from  the  time  the  same  should  have  been  paid  until 
actual  payment;  and  the  auditor  of  public  accounts  and  police 
jury  shall  charge  said  delinquent  accordingly,  immediately  after 
such  delinquency  shall  occur,  require  the  district  attorney  of 
the  district  or  parish  wherein  such  tax  collector  may  perform 
his  functions  to  proceed  against  such  collector,  and  his  sureties 
by  rule,  before  any  court  of  comi)etent  jurisdiction,  after  three 
days'  notice  for  the  recovery  of  the  amount  due  by  the  tax  col- 
lector. It  shall  be  the  duty  of  the  auditor,  iu  case  any  tax  col- 
lector shall  withhold  his  settlement  nu)re  than  twenty  days  after 
the  time  fixed  by  law,  to  send  a  certified  statement  of  his  account 
to  the  judge  of  the  district,  who  shall  be  required  to  give  it  iu 
special  charge  to  the  grand  jury,  and  that  such  statement  shall 
be  held  sufficient  evidence  tor  the  finding  of  a  true  bill,  and  as 
provided  by  law,  shall  be  read  in  evidence  against  the  accused 
on  the  trial  of  the  case.  The  suit  shall  have  precedence  on  the 
docket  of  the  court,  wiieuever  it  may  be  instituted,  over  all  other 
cases,  and  any  tax  collector  who,  having  made  his  monthly  or 
quarterly  settlement,  as  provided  for  iu  this  act,  or  in  any  other 
act,  shall  fail  immediately  to  pay  the  amount  so  ascertained  to 


REVENUE.  57 


be  due  into  the  State  or  parish  treasury,  aud  obtain  the  treas- 
urer's receipts  therefor,  shall,  in  addition  to  the  forfeiture  of 
commission  and  interest  as  aforesaid,  be  subject  to  the  penalties 
provided  for  embezzlement  aud  to  removal  from  office.  Should 
any  tax  collector  fail  to  render  a  final  statement  and  settle  in 
full  within  the  time  prescribed  in  this  act,  he  shall  be  condemned 
to  pay  the  costs  of  all  proceedings  against  him,  as  a  penalty  for 
his  neglect,  though  he  may  not  be  iudebted  to  the  State ;  aud 
the  auditor  is  emi:)owered  to  require  a  settlement  of  the  accounts 
of  any  official  whenever,  in  his  judgment,  the  public  interests 
would  be  subserved  thereby,  or  wheiiver  any  of  the  sureties  of 
such  official  request  che  auditor  to  order  a  settlement  of  the 
accounts  of  such  officers.     S.  78,  A,  85,  1888. 

Sec.  79.  [Commissions  of  District  Attorneys.] — Tiiat  the  dis- 
trict attorneys  collecting  money  by  virtue  of  the  proceeding 
contemplated  in  the  precerling  section,  or  by  any  other  law  now 
in  force,  or  toat  may  hereafter  be  enacted,  shall  receive  liv^e  per 
centum  on  the  amount  thereof,  where  not  otherwise  provided, 
as  a  compensation  for  collecting  aud  paying  the  same  into  the 
State  or  parish  treasury  ;  and  any  district  attorney  failing  to 
return  said  money  as  soon  as  collected  into  the  State  or  parish 
treasury,  shall  be  subject  to  criminal  prosecution,  and  in  addi- 
tion to  the  penalties  already  provided  by  law  for  the  punishment 
of  fraud  and  breach  of  trust,  and  shall  upon  conviction  have  his 
name  stricken  from  the  roll  of  attorneys  and  be  prohibited  ever 
afterwards  from  practicing  law  in  this  State.     S.  79,  A.  85,  1888. 

Sec.  80.  [Right  of  Sureties  to  Take  Possession  of  Tax  Lists.] — 
That  in  case  of  death  or  absence  of  any  tax  collector,  or  of  his 
failure  from  any  cause  to  pay  the  taxes  into  the  treasury  within 
the  time  prescribed  by  law  for  his  final  settlement,  his  securities 
shall  be  authorized  to  take  into  their  possession  the  list  of  taxes 
remaining  unpaid,  and  hold  the  same  until  his  successor  is 
appointed  and  qualified,  when  the  securities  shall  immediately 
make  a  final  settlement  with  the  auditor  of  public  accounts  and 
with  the  police  jury,  as  provided  by  law,     S.  80,  A.  85,  1888. 


58  REVENUE. 


Sec.  81.  [Penalties  Against  Persons  Unauthorized  to  Collect.] — 
That  auy  tax  collector  or  person  collecting  or  attempting 
to  collect  any  licenses  or  taxes  in  the  State  of  Louisiana,  or  of 
any  parish,  without  having  been  duly  qualified  and  given  bond 
in  accordance  with  law,  or  without  having  lawful  authority  so 
so  to  do,  shall  be  subject  to  a  fine  of  not  less  than  one  thousand 
dollars  nor  more  than  five  thousand  dollars,  and  to  be  imprisoned 
not  less  than  two  or  more  than  five  years  at  hard  labor.  It  shall 
be  the  duty  of  the  Attorney  General  in  New  Orleans  and  of  dis- 
trict attorneys  of  parishes  in  this  State,  upon  information  from 
the  auditor  -of  public  accounts,  or  from  the  president  of  the 
police  jury,  to  prosecute  all  such  cases  in  their  respective  par- 
ishes or  districts,  for  which  a  few  of  fifty  dollars,  upon  each  con- 
viction shall  be  paid  to  the  attorney  prosecuting.  S.  SI,  A.  85, 
1888. 

Sec.  82.  [Duties  of  Outgoing  Tax  Collectors.  |— That  all  out- 
going tax  collectors,  except  those  in  the  city  of  New  Orleans, 
shall  hand  over  to  the  recorders  of  their  several  parishes  their 
lists  of  all  unpaid  or  delinquent  taxes  as  soon  as  their  successors 
are  qualified,  or  ihey  retire  or  are  removed  from  ofhce;  and  all 
outgoing  tax  collectors  for  the  city  of  New  Orleans  shall,  with- 
out delay,  hand  over  their  respective  lists  of  delinquent  or  unpaid 
taxes  to  the  auditor  of  public  accounts,  together  with  all  books, 
papers  and  documents  relating  to  or  belonging  to  said  tax- 
collector's  o£Qce,  w  ho  shall  deliver  them  to  the  newly  appointed 
tax  collectors  as  soon  as  they  are  qualified  according  to  law. 
In  the  several  parishes  of  the  State,  other  than  the  city  of  New 
Orleans,  the  recorders  shall  deliver  to  the  newly  appointed  tax 
collectors  the  delinquent  or  unpaid  tax  lists  which  were  depos- 
ited with  them  by  the  outgoing  tax  collectors,  on  the  auditor  of 
public  accounts  or  police  jury  certifying  that  said  collectors 
have  qualified  in  accordance  with  the  law  ;  such  delinquent  lists 
shall  be  handed  over  as  aforesaid,  by  such  outgoing  tax  collect- 
ors, within  one  month  from  the  day  when  their  successors  were 
duly  qualified,  under  a  penalty  of  one  thousand  dollars  in  par- 
shes  other  than  Orleans ;  in  the  parish  of  Orleans  five  thousand 


REVENUE  59 


dollars;  and  the  said  penalty  shall  be  sued  for  and  collected  by 
the  Attorney  General  in  the  city  of  New  Orleans  and  by  the 
district  attorneys  in  the  other  parishes  of  the  State,  from  the 
tax  collectors  so  offending,  npon  information  fro;a  the  auditor 
of  public  accounts  or  police  juries.     S.  82,  A.  85,  1888. 

Sec.  83,  [Bonds  of  Tax  Collectors;  How  and  by  Whom  Can- 
celled.]— That  the  recorders  of  the  several  parishes  of  the 
State  are  hereby  authorized  to  cancel  all  bonds  and  mortgages 
registered  against  tax  collectors  or  assessors  and  their  securities 
upon  the  production  of  a  certificate  from  the  auditor  of  public 
accounts,  and  president  of  the  police  jury,  of  their  having  paid 
into  the  State  and  parish  treasury  all  moneys  collected  by  them 
by  virtue  of  their  office  aforesaid,  and  for  the  faithful  collec- 
tion whereof,  the  bonds  or  mortgages,  as  the  case  may  be, 
were  given,  or,  for  the  faithful  performance  of  their  du' 
ties  as  collectors,  when  certified  by  the  auditor  of  public 
accounts  and  presidents  of  the  police  juries,  that  they  have 
fulfilled  said  duties  in  accordance  with  law;  provided,  that 
the  auditor  of  public  accounts  and  presidents  of  the  police 
juries  shall  not  give  a  certificate  of  discharge  to  any  col- 
lector until  they  are  satisfied  that  the  delinquent  list  returned 
is  correct;  provided,  further,  that  no  judgment  of  any  court  of 
this  State  shall  have  the  effect  of  giving  a  discharge  to  or  can- 
celling the  bonds  or  mortgages  registered  against  tax  collectors 
or  assessors  in  their  said  capacities,  unless  the  certificates  of  the 
auditor  and  the  president  of  the  police  jury  fully  releasing  such 
tax  collector  from  the  obligation  of  such  bond  or  mortgages  is 
first  obtained  and  produced  in  such  court.     S.  83,  A.  85,   1888. 

Sec.  84.  [State  Tax  Collectors  Shall  be  Parish  Collectors.]— 
That  the  State  tax  collector  shall  be  the  collector  of  all  parish 
taxes  and  shall  have  the  power  to  enforce  the  collection  of  parish 
taxes  as  of  State  taxes.  The  tax  collectors  throughout  the  State 
shall  receive  the  same  rate  of  commission  for  collecting  the 
parish  taxes  that  is  prescribed  by  law  for  the  collection  of  State 
taxes.     S.  84,  A.  85,  1888. 


60  REVENUE. 


Sec.  85.  [Duties  of  Tax  Collectors  When  Taxes  are  Paid.]— 
That  whenev^er  taxes  are  paid  in  lull,  the  tax  collector  or  sheriff 
shall  give  his  tax  receipt  thereof,  and  shall  write  iu  proper 
columns  on  the  tax  rolls  in  his  own  office  the  word  ''Paid."  The 
taxpayer  will  present  his  tax  receipt  to  the  recorder  of  mort- 
gages, who  shall  cancel  the  mortgage  recorded  against  the  prop- 
erties described  upon  the  tax  receipts,  free  of  charge  if  the  tax- 
payer be  not  delinquent,  and  for  all  delinquents  he  shall  be 
allowed  ten  cents  and  no  more ;  to  be  paid  by  the  taxpayer. 

The  tax  collector  shall  make  quarterly  statements  of  the 
delinquents  who  have  paid  their  taxes,  the  amount  paid  and  the 
year  for  which  they  are  paid,  and  such  statement  shall  be  sworn 
to  by  the  tax  collector  and  sent  to  the  auditor  of  public  accounts^ 
S.  So,  A.  85.  188S. 

Sec.  SG.  [Parish  Treasurers;  Their  Duties.] — That  tbe  au- 
ditor shall  furnish  the  tax  collector  with  a  blank  cash  book,  num- 
bered from  })age  to  page,  a  duplicate  whereof  the  auditor  shall 
transmit  to  the  tre  isurer  of  each  parish,  tbe  pages  of  this  book 
shall  be  ruled  and  divided  into  columns,  iu  such  form  as  the 
auditoi-  may  direct,  so  that  the  tax  collector  may  enter  therein. 

1.  I^Tame  of  taxpayer  making  payment. 

2.  The  date  of  imyment. 

I'k  The  year  for  which  the  taxes  are  paid  (a  separate  entry 
for  each  year). 

4.  The  amount  paid  iu  cash. 

5.  The  amount  paid  in  bonds,  warrants  and  other  evidences 
of  indebtedness. 

6.  Total  of  i)rincipal  of  taxes  for  each  year  paid. 

7.  Amount  of  interest  paid. 

8.  Amount  of  costs  paid,  and  iu  such  order  as  the  auditor 
may  prescribe,  the  enumeration  herein  not  being  intended  to 
prescribe  the  order  in  which  such  columns  shall  be  arranged. 
The  State  taxes  paid  shall  be  first  entered,  and  afterwards  a 
like  entry  of  the  parish  taxes  shall  be  made.  The  tax  collector 
shall  make  such  entry  or  entries  at  the  time  the  taxpayer  makes 


REVENUE.  61 


the  pciyment  of  taxes.  This  book  shall  be  subject  to  insi»ection 
of  the  public  at  all  times.  The  parish  treasurer  shall  traiisciibe 
the  entries  in  said  tax  collectors  books  into  the  duplicate  kept 
in  his  possession;  and  shall  compare  the  entries  in  s>u\  tax  col- 
lector's book  with  the  sheets  in  his  leceipt  bo  )k  to  enable  him 
to  verify  the  correctness  of  the  same;  he  shall  write  in  said 
book  a  certificate  sliowin.^;  the  amount  entered  therein,  and  the 
amount  omitted  to  be  entered  therein,  as  may  be  shown  by  com- 
paring the  entries  in  the  tax  collector's  cash  book  with  the 
sheets  in  his  receipt  book  and  within  the  first  tea  days  of  April, 
July,  October  and  January  of  rach  year,  transmit  to  the  auditor 
a  sworn  statement  of  said  book,  which  statement  it  shall  be  the 
duty  of  the  auditor  to  compare  with  the  at^count  rendered  by 
the  tax  collector.  In  case  of  the  failure  of  the  tax  collector  to 
kee[)  sail!  book,  as  atiove  prescribed,  he  shall  be,  upon  complaint, 
dismissed  from  office,  and  shall'  be  liable  to  fine  and  imprison- 
ment, at  the  discretion  of  the  court;  and  awy  parisii  treasurer, 
wilfully  neglectinji'  to  trans(;ribe,  certify  or  transmir,  as  above 
provided  :  shall  incur  a  penalty  of  two  thousand  dollars  ;  the 
false  swearing"  b\^  the  said  p  irish  treasurer  to  constitute  the 
crime  ot  perjury,  to  be  ])unished  as  directed  by  the  criminal 
laws  of  this  State.     S.  86,  A.  84,  1892. 

Sec.  87.  [State  Treasurer;  His  Duties  ] — That  the  Treasurer 
of  the  State  shall,  in  addition  to  his  ordinary  books,  keep  and 
have  in  his  office  a  separate  book,  in  which  he  shall  and  must 
enter,  in  the  order  in  which  they  are  made,  and  at  the  time  the 
settlements  are  made,  the  name  of  the  settling  tax  collector,  the 
date  of  the  settlement,  the  aggregate  amount  of  taxes  received 
thereat  in  cash  for  each  fund,  the  aggregate  amount  of  cash 
received  thereat  in  bonds  or  warrants,  or  other  evidences  ot 
indebtedness  tor  each  fund.  To  each  collector  he  shall,  iu  settle- 
ment, deliver  a  recei]>t,  in  which  the  same  details  shall  be  set 
forth  in  like  form.  The  book  so  Uept  shall  be  subject  to  the 
inspection  of  the  public.     S.  87,  A.  83,  1888. 

Sec.  88.  [Taxes  Paid  by  Other  Than  the  Person  Assessed.  |— 
Tliat  the  State  tax  collector,  on  behalf  of  the  State  and  parish 


62  REVENUE 


authorities  aud  rauucipal  authorities  of  the  various  towns  and 
city  goveruuieuts  throughout  the  State  are  hereby  ausUorized 
and  empowered  to  receive  pavDietit  from  any  person  other  than 
the  person  in  whose  name  the  property  has  been  assessed,  of  any 
taxes  demandable  by  such  State,  parish  or  munii-ipal  corpora- 
tions, after  the  date  upon  which  snch  tax  becomes  deHnquent 
and  to  subrogate  the  payee  of  the  same  to  all  rights,  lieus  and 
mortgages  of  the  said  State,  parish  or  muiiici[»al  carporations, 
incident  to  or  growing  out  of  said  tax,  aud  its  record  in  the  office 
required  by  law;  provided,  tliat  three  days'  iiotii'c  shall  be  given 
the  tax  payer  by  the  sheriii  or  tax  collector  by  mail  or  otherwise, 
and  if  bj^  mail,  time  to  be  computed  from  date  of  mailing  notice  ; 
and  the  sheriff  shall  be  entitled  to  receive  t.venty  live  cents  for 
said  notice,  to  be  paid  by  party  ap[)lyingto  besnbstituted  in  lieu 
of  the  t- tate  ;  provided,  that  said  notice  shall  not  be  required  if 
the  property  on  which  the  taxes  are  due  have  been  advertised 
for  sale  without  prejndice  to  any  privileges  or  mortgages  of  the 
State,  parish  or  municipal  corporations  lor  other  taxes  than  those 
that  may  become  dne  in  the  future.     S.  SS,  A   So,  1888. 

Sec.  89.  [Distribution  of  the  State  Tax.] — That  the  said 
annual  taxes  are  levied  lor  the  year  1804,  and  for  each  subse- 
quent year  tor  ihe  following  purposes,  to  wit : 

1st.  That  two  and  three  quarter  mills  on  the  dollar  is  levied 
for  the  purpose  of  i)aying  interest  on  the  Constitutional  bomls  of 
the  State  of  Louisiana  and  the  New  Consols  of  the  State  author- 
ized by  Act  No.  65  of  the  Acts  of  1892  and  the  surplus  to  be  ap- 
plied to  the  General  Fund,  if  necessary  to  keep  the  (><  neral  Fund 
on  a  cash  basis. 

2d.  That  one  mill  levee  tax  is  levied  for  the  construction 
repairing  and  maintaining  of  levees  and  shall  be  place.l  to  the 
credit  of  the  General  Engineer  Fund. 

3d.  That  one  and  one-quarter  mills  is  levied  for  public 
education  for  the  purpose  following,  to-wit: 

Ist.  To  pay  the  interest  on  the  free  school  fund,  under  the 
first  clause  of  Art.  233  Constitution. 


REVENU  ^.  63 


2cl.  To  pay  the  interest  ou  the  Seminary  Fund  under  the 
second  clause  of  said  /Article  of  the  Constitution. 

3d.  To  pay  the  interest  on  Agricultural  and  ■Mechanical 
College  fund,  under  the  third  clause  of  said  Article  of  the  Con- 
stitution. 

The  remainder  of  said  public  education  shall  be  applied  to 
the  establishment,  maintenance  and  support  of  public  schools 
throughout  the  State,  under  Article  2L'4  to  233,  both  inclusive  of 
the  (Jcmstitntion. 

4th.  One  mill  general  fund  tax  is  levied  for  the  following 
purposes,  to- wit : 

1st.  To  carry  on  and  maintain  the  government  of  the  State 
and  public  institutions  thereof. 

2d.  To  suppress  insurrection,  repel  invasion  or  defend  the 
State  in  times  of  war  should  either  occur,  and 

3d.  To  supply  citizens  of  the  State  who  lost  a  limb  or  limbs 
in  the  military  service  of  the  Confederate  States  with  substan- 
tial limbs  during  life. 

The  several  funds  heiein  piovided  for  shall  be  continuous 
funds  and  the  State  Treasurer  and  Auditor  shall  without  legis- 
lative action,  transfer  any  and  all  balances  remaining  in  the 
Treasury  to  the  credit  of  the  separate  funds  after  providing  for 
the  payment  of  all  warrants  drawn  against  said  funds  lor  any 
year  to  the  credit  of  tke  same  funds  for  each  succeeding  year; 
provided,  this  does  not  apply  to  the  surplus  arising  trom  the 
interest  fund  if  it  becomes  necessary  to  transfer  such  surplus  to 
the  General  Fund  as  herein  provided.     S.  1,  A.  178,  1894. 

Sec.  90.  [Interpretation  of  Words.]— That  the  following 
rules  for  the  taxation  of  persons  and  property  are  hereby  estab- 
lished, to- wit : 

1.  The  term  "real  estate"  shall  he  held  to  mean  and  include 
not  only  land,  city,  town  and  village  lots,  but  all  things  there- 
unto pertaining,  and  all  structures  and  other  things  so  annexed 
and  attached  thereto,  as  to  pass  to  the  vendee  by  the  convey- 
ance of  the  land  or  lot. 


64  REVENUE. 


2  The  phrase  "peisoual  property,"  or  ''movable  property," 
shall  be  held  to  mean  and  include  all  things  other  than  real 
estate,  whirh  have  any  pecuniary  value,  and  moneys,  credits, 
investments  in  bonds,  stocks,  shares  in  joint  stock  companies  or 
otherwise. 

3.  The  term  "money"  or  -'moneys"  shall  be  held  to  mean 
and  include  .uold,  silver  and  other  coin,  l)ills  of  exchanjie,  bank 
bills  or  other  bdls  oi  notes,  authorized  to  be  circulated  as 
money,  whether  in  possession  or  subject  to  the  draft  of  the  de- 
positor or  the  person  having  the  beneficial  interest  therein  on 
demand. 

4.  The  term  credit  includes  every  claim  and  demand  for 
money,  labor,  merchandise  and  other  valuable  things. 

5.  The  word  "person"  or  "persons,"  taxpayer"  or  "tax 
payers,"  shall  be  held  to  include  firms,  companies,  associations 
and  corporations;  all  words  importing  the  masculine  gender 
shall  ai)ply  to  females  also,  and  all  words  in  the  plural  number 
shall  apply  to  single  individuals  in  all  cases  in  which  the  spirit 
and  intent  of  this  act  require  it. 

6.  The  words  "actual  cash  value,"  or  "actual  cash  valua- 
tion," shall  be  held  to  mean  a  price  that  any  piece  of  real  estate 
or  personal  or  movable  property  would  sell  for  cash  in  the  ordi- 
nary course  of  business,  free  of  all  incumbrances  otherwise  than 
by  forced  sale.     S.  90,  Act  85,  1888. 

Sec.  91.  [Sale  of  Property  for  Taxes  not  to  AiFect  Anterior 
Taxes.] — That  no  sale  of  property  due  for  taxes  of  the  year  im- 
mediately past  due,  shall  in  any  manner  effect,  invalidate  or 
extinguish  the  claim  of  the  State,  or  any  municipality  or  parish 
for  the  taues  due  on  said  property  for  any  previous  year  or  years 
either  before  or  since  the  adoption  of  the  Constitution.  S.  91, 
A.  85, 1888. 

Sec.  92.  [Repealing  Clauses  ] — That  all  laws  providing  for 
the  forfeiture  of  property  for  taxes,  and  all  laws  providing  for 
the  jDublication  or  recording  of  delinquent  lists,  and  all  those 
parts  of  law  on  the  subject  of  levy,  assessment  and  collection  of 


REVENUE— MISCELLANEOUS  ACTS. 


65 


State  taxes,  heretofore  enacted,  which  are  in  conflict  with  the 
Constitution  of  the  State,  or  are  inconsistent  with,  or  stperseded 
by,  or  contrary  to,  or  in  conflict  with  the  provisions  of  this  act, 
be  and  the  same  are  hereby  repealed,  and  that  the  provisions  of 
this  act  shall  take  effect  from  and  after  its  passage.  S.  92,  A. 
.85,  1888. 


Revenue  —  Miscellaneous  Acts. 


93.  fS.  90,  A.  42,  187L]— Embezzle- 
ment of  public  money  ;  defini- 
tion thereof;  fin  ty. 

54.  [S.  47,  A.  <J6,  1877.]— liisutti- 
ciency  of  tax  collector's  bond; 
Auditor,  president  of  police 
jury  or  any  taxpayer  conij)e- 
tent  to  prefer  charges  ;  ins(dv- 
ency  of  sureties  to  vacate  office ; 
judgment  rendered  against  tax 
collectors  for  malfeasance  or 
neglect  shall  not  discharge 
sureties. 

i)5.  [S.  48,  A.  96,  1877.]— Auditor 
shall  have  supervision  of  tax 
collectors ;  district  attorneys 
shall  act  uuder  his  instructions 
in  certain  cases. 

96.  [S.  1,  A.  19,  1878.]— Bund  and 
oath  of  public  officers.  State 
district  and  parochial ;  to  be 
filled  within  thirty  days  aJ'ter 
receipt  of  commission. 

57.  [S.  2,  A.  19,  1878.]— Failure  to 
file  bond  shall  vacate  office ; 
Governor  shall  till  vacancy. 

98.  [S.  3,  A.  19,  1878.]— Failure  to 

make  oath  and  file  bond  shall 
vacate  office. 

99.  [S.    1,    A.    52,    1880.]  —  Sheriffs 

(Parish  of  Orleans  excepted) 
shall  be  ex-officio  collectors  of 
State  and  jiarish  taxes. 


100.  [S.  2,  A.  .r2,  1880.]— Amount  and 

conditicms  of  sheriff's  bond; 
sureties. 

101.  [S.  3.  A.  .52,  1880,]— Amount  and 

condition  of  tax  collector's 
bond ;  sureties. 
112.  [S.  4,  A.  52,  1880.]— Sureties  on 
sheritt'  and  tax  collector's  bond 
shall  reside  in  same  parish ; 
oath  of  sureties ;  bonds  ap- 
proved by  president  of  police 
jury  and  clerk  of  court;  bonds 
shall  be  recorded  and  copies 
filed  with  State  Auditor. 

103.  [A.    22,    1884.]  — Notice    to    be 

given  by  sheriff"  when  property 
is  sold  under  twelve  months' 
bonds ;  costs  deducted  from 
price  of  adjudication. 

104.  [S.  1,  A.  38,  1884.]— Police  juries 

shall  provide  abstract  of  land 
entries  for  use  of  assessors  ;  Au- 
ditor shall  furnish  blank  town- 
ship maps. 
10.5.  [S.  2,  A.  38,  1884.]— Assessor 
shall  visit  in  person  or  by 
deputy   all   taxable    property. 

106.  [S.   1,   A.  59,  1884.]— No  collec- 

tion of  taxes  during  years  of 
public  calamity  on  property 
affected. 

107.  [S.  '2,    A.   59,  1884.]— Postpone- 

ment of   taxes  on   account  of 


S 


66 


REVENUE— MISCELLANEOUS  AC  1  S. 


Eeven ue  —  Miscellaneous  Acts  —  Continued. 


overflow;  affidavit  of  taxpayer; 
taxes  sliall  bear  neither  inter- 
est, costs  nor  penalties;  sworn 
statement  of  tax  collector  to 
be  filed  with  Auditor. 

108.  [S.  3,  A.  59,  18e4.]— False  swear- 

ing under  this  Act. 

109.  [Act  82  of  1884,  Title.]  -  Sale  of 

property  for  taxes  due  prior  to 
1879. 

110.  [S,   1,   A.  26,   1886.]     Tax  privi 

leges  and  mortgages  prescribed 
in  three  years. 

111.  [S.  2,  -A.   26,    1886.]  — Recorders 

to  cancel  tax  privileges  and 
mortgages  when  taxe  j  are -paid 
in  full. 

112.  [S.  1,  A.  87,  1886. J— .Jurors  and 

witnesses  in  criminal  ,  cases 
shall  exhibit  poll  tax  receipt 
before  receiving  compensation. 
11.3.  [S.  2,  A.  87,  188ii.]— Poll  taxes, 
if  not  paid,  to  be  deducted 
from  compensation  of  jurors 
and  witnesses. 

114.  [S.  3,   A.  87,    1886.]— Report  to 

be  made  to  tax  collector  of  poll 
taxes  Avithheld. 

115.  [S.    1;'   A.   IS,    1890.]— Peddlers 

must  procure  license  before 
carrying  on  business. 

116.  [S.  2,  A.  7:i  1890.1— Tax  collect- 

ors authorized  to  issne  license 
plates  or  badges ;  charges  for 
same. 

117.  [S.  3,  A.  73,  1890.] -Penalty  for 

failure  to  exhibit  license  plates 
or  badges. 

118.  [S.  1,  A.  88,   1^88.]— Recorders, 

sheriJfs,  notaries  and  others 
are  j)rohibited  from  executing 
acts  for  the  sale,  traiisfer  or 
exchange  of  real  estate  unless 
three  years'  taxes  are  paid. 


119. 


120. 


121. 


122. 


123. 


124. 


125. 


126. 


127. 


m 


129. 
130. 


[S.  1,  A.  ^9,  1888.]  — Asses.sors  re- 
quired to  render  list  of  poll 
taxpayers  to  the  school  board; 
peuiilty  for  failure. 

[S.  2,  A.  89,  l88-i.]-  -Tax  collect- 
ors shall  render  to  the  school 
board  a  list  of  persons  wha 
have  paid  poll  taxes  and  list  of 
delinquents  with  reasons  for 
non-collection. 

[S.  3,  A.  89,  1888.]  — Penalty  for 
failure  to  show  cause  of  non- 
collection. 

[S.  4,  A.  89,  188S.]— Sheriffs  may 
be  made  to  show  cause  in  cham- 
bers. 

[S.  1,  A  9J,  1888.]  — Boards  of 
commissioners  for  the  assess- 
ment of  railroad,  telegraph  and 
telephone  propertj'. 

[S.  2,  A.  92,  1888.]  -Meetings  of 
commissioners ;  organization  : 
duties  ;  report  to  the  assessors. 

[S.  3,  A.  92,  1888.]  Time  and 
place  of  meetings  to  be  selected 
l)y  the  Auditor  ;  compensation 
of  commissioners. 

[S.  1,  A.  70,  1892.]— Assessors 
reqiTired  to  list  all  persons, 
firms  and  coriDorations  subject 
to  license  tax  in  a  sepaxate 
books,  to  be  kept  by  tehm. 

[S.  1,  A.  99,  1''94.]— Assessors 
shall  furnish  list  of  license  pay- 
ers to  the  State  Auditor  during 
third  quarter  of  each  year. 

LS.  3,  A.  70,  1892.]-Penalty  for 
failure   of  assessor  to   furnish 
State  Auditor  with   list  of  li 
cense  payers. 

[S.  1,  A.  140,  1890.]— What  shall 
constitute  a  legal  assessment. 

[S.  2,  A.  140, 1890,]— Assessment 
in  the  niune  ot  a  person  who 


REVENUE— MI -CKLLANEOUS  ACTS. 


67 


Revenue —  Miscellaneous  Acts — Continued.. 


appeared  to  be  owuer  of  the 
property  is  sufficient  for  taxa- 
tion and  tax  sales. 
13L  [S.  S,  A.  140.  1890.] -Assessment 
or  tax  sale  not  to  be  annulled 
for  error  in  description,  pro- 
vided the  property  can  be  iden- 
tified. 

132.  [t^-   4,   A.    140.    1890.]- Tax  sale 

to  convey  the  entire  property. 

133.  [8.  o,  A.   140.    lSi)i).]— This   Act 

shall  apply  to  assessment  and 
tax  sales  for  State,  parish  and 
municipal  taxes. 

134.  [Act  10.    l894.]^Tinie  of  filing 

statements  for  postponement  of 
taxes  on  account  of  overflow. 

135.  [S.    1,   A.   30,   1894.]— State  Au- 

ditor authorized  to  compromise 
■   claims  for  taxes. 

136.  [S.  I,  A.  33.  1894.]— Certain  mer- 

chandise   or  stock- in   trade  to 


be  listed  for  taxation  after 
completion  of  rolls;  duplicate 
of  such  a.ssessment  to  be  fur- 
nished the  State  Auditor. 

137.  [S.  1,  A.  118,   1896.] -Governor 

authorized  to  suspend  from  of- 
fice  defaulting  tax  collectors. 

138.  [S.  2,  A.  118,  18JG.]— Defaulting 

tax  collectors  to  be  suspended 
from  office  if  settlement  is  not 
made  in  ten  days  after  being 
notified  by  the  Governor. 
13;^.  [S.  3,  A.  118,  18:)6.] -Penalties 
against  tax  collectors  to  remain 
in  force. 
•l40.  [S.  4,  A.  U8,  1896.] -Governor 
empowered  to  direct  the  Au- 
ditor to  take  charge  of  the 
books,  rolls  and  papers  of  sus- 
pended tax  collectors ;  duties 
of  district  attornev. 


Sec,  93.  [Embezzlement  of  Public  Money  ;  Fine  and  Penalty.] 
That  if  any  officer  or  other  per.sou,  chiir^ed  with  tlie  collcc- 
lectio!',  receipt",  safe  keeping-,  transfer  or  di^ibnrsement  of  tlie 
public  money,  or  any  part  thereof  belonoing  to  the  State,  or  to" 
any  pariah  or  organized  city  or  village  in  this  State,  shall  fail 
to  pay  over  the  same'  according  to  law :  or  shall  convert  to  his 
own  use,  or  to  the  use  of  any  other  person  or  persons,  body  cor- 
porate, association  or  party  whatever,  in  any  way  whatever,  or 
shall  use,  by  way  of  investment  in  any  kind  of  security,  stock, 
loan,  property,  land  or  merchandise,  or  in  any  other  manner  or 
form  whatever;  or  shall  loan,  with  or  without  interest,  to  any 
company  or  corporation,  association  or  individual  ;•  or  shall 
deposit  with  any  company,  corporation  or  individual,  except  the 
bank  selected  by  proper  authority  in  which  to  deposit  the  funds 
of  the  State,  any  portion  of  the  public  money,  or  any  other  funds, 
property,  bonds,  securities,  assets  or  effects  of  any  kind  received, 
controlled  or  held  by  him  for  safe  keeping,  transfer  dr  disburse- 


68  REVENUE— MISCELLANEOUS  ACTS. 

mcut,  or  ia  any  other  way  or  inauner,  or  tor  auy  other  purpose; 
or  if  any  person  shall  advise,  aid  or  in  any  manner  participate 
in  such  act,  every  vsuch  act  shall  be  deemed  and  held  in  law  to 
be  an  embezzlement  of  so  much  of  t  le  said  moneys  and  other 
property,  as  aforesaid,  as  shall  be  thus  converted,  used,  invested, 
loaned,  deposited  or  paid  out,  m  aforesaid,  which  is  hereby 
declared  to  be  a  high  crime  and  misdemeanor;  and  upon  indict- 
ment and  conviction  thereof  before  any  court  of  this  State  hav- 
ing competent  jurisdiction,  such  officer  or  person,  or  persons 
shall  be  sentenced  to  imprisonment  in  the  penitentiary,  and  kept 
at  hard  labor  for  a  term  of  not  less  than  one  year,  nor  more  than 
twenty-one  years,  according  to  the  magnitude  of  the  embezzle- 
ment, aud  also  to  a  fine  equal  to  double  the  amount  of  money  or 
property  so  embezzled,  as  aforesaid  ;  and  the  judgment  inflicting 
the  fine,  when  duly  recorded,  shfiU  operate  as  a  mortgage  on  all 
of  the  estate  of  the  person  so  convicted  and  sentenced,  for  the 
use  only  of  the  party  or  parties,  person  or  persons,  whose  money 
or  other  funds,  property,  bonds  or  securities,  assets  or  eftects  of 
any  kind,  as  aforesaid,  shall  have  been  so  embezzled;  and  the 
said  mortgage  shall  be  recorded  by  the  clerk  of  the  court  in 
favor  of  such  person  or  persons,  party  or  parties;  and  in  all 
cases  such  fine  so  operating  as  a  judgment  shall  only  be  released 
or  entered  as  satisfied  by  the  party  in  interest,  as  aforesaid. 
Any  failure  or  refusal  to  pay  over,  or  to  produce  the  public 
money,  or  any  part  thereof,  by  any  officer,  or  other  person,  under 
this  act.  charged  with  the  collection,  receipt,  transfer,  disburse- 
ment or  safe  keeping  of  the  public  money,  or  any  part  thereof, 
whether  belonging  to  the  State  or  to  any  parish  or  organized 
city  or  incorporated  village  in  this  State,  or  any  other  public 
money  whatever;  or  any  failure  to  account  to,  or  make  settle- 
ment with,  any  proper  and  legal  authority,  ot  the  official  accounts 
of  such  officer  or  person,  shall  be  held  and  taken  as  prima  facie 
evidence  of  such  embezzlement.  And  upon  the  trial  of  any  such 
officer  or  person  for  embezzling  public  money  under  the  provisions 
of  this  act,  it  shall  be  sufficient  evidence  for  the  purpose  ol  show- 
ing a  balance  against  such  officer  or  person  to  produce  a  transcript 


REVENUE-MISCELLANEOUS  ACTS.  69 

froDi  the  books  of  the  Auditor  of  Public  Accounts  or  the  recorder 
of  the  parish,  or  the  records  of  the  police  juries  of  the  several 
parishes  of  this  State,  or  the  officer  or  officicrs  having  charge  of 
the  records  of  any  organized  city  or  incorporated  village  in  this 
State ;  and  the  refusal  of  any  such  officer  or  person,  whether  in 
or  out  of  office,  to  pay  any  draft,  oider  or  warrant,  which  may 
be  drawn  upon  him  by  the  proper  officer,  in  the  manner  required 
by  law,  for  any  public  money  in  his  hands,  no  matter  in  what 
capacity  the  same  may  have  been  received  or  may  be  held  by 
him ;  or  any  refusal  by  any  person  or  public  officer  to  p-Aj  over 
to  his  successor  any  public  moneys  or  securities  promptly,  on 
the  legal  requirements  of  any  authorized  officer  of  the  State, 
parish,  city  or  incorporated  village,  shall  be  taken  on  the  trial 
of  any  indictment  against  such  officer  or  person  for  embezzle- 
ment, as  prima  facie  evidence  of  such  embezzlement.  S.  90, 
Act  42,  1871. 

Sec.  94.  [Insufficiency  of  Bond;  Investigation  Thereof.] — That 
it  shall  be  competent  lor  the  auditor,  president  of  police  jury,  or 
any  taxpayer  of  the  parish  wherein  the  tax  collector  as  aforesaid 
has  qualified  as  above,  if  he  thinks  the  bond  furnished  by  the 
tax  collector  as  aforesaid  insufficient  by  reason  of  the  insolvency 
of  the  securities  thereon,  or  should  the  security  become  insuffi- 
cient at  any  time  after  the  acceptance  of  the  bond,  to  present  a 
petition  to  the  district  judge,  in  chambers,  who,  after  ten  days 
notice  to  the  tax  collecifor,  shall  pass  summarily  thereon,  and 
the  flmJing  of  said  judge  that  the  said  security  or  securities  are 
insolvent  or  insufficient  shall  ipso  facto  operate  a  vacancy  in 
said  office,  unless  the  said  tax  collector  shall  within  ten  days 
furnish  a  new  bond  as  required  by  this  act ;  provided,  that  no 
judgment  rendered  as  aforesaid  shall  discharge  the  securities 
for  any  malfeasance  or  neglect  of  duty  of  said  tax  collector, 
then,  therefore,  or  thereafter  committed,  for  the  time  preceding 
the  furnishing  and  acceptance  of  the  new  bond  as  aforesaid. 
S.  47,  Act  9G,  1877. 

Sec.  95.  [Auditor  Shall  Have  Supervision  Over  Tax  Collectors. J 
That  the  Auditor  of  Public  Accounts  shall   have   supervision 


RE VENUL— MISCELLANEOUS  ACTS. 


over  the  tax  collectors  in  tlie  performauce  of  tkeir  duties  as  State 
collectors,  and  it  is  made  the  duty  of  the  district  attorneys,  or 
district  attorneys  pro  tempore,  throughout  the  State,  to  act  under 
instructions  of  the  Auditor  of  Public  Accounts,  either  iu  testing 
the  bonds  of  tax  collectors,  or  iu  any  other  way  that  they  may 
deem  necessary,  and  that  may  be  called  for  under  the  provisions 
of  J:l)is  act,  and  tiie  police  juries  shall  have  the  same  rights  of 
supervision  as  tar  as  the  parish  taxes  are  concerned.  S.  48,  Act 
96,  1877. 

Sec.  9(5.  [Bond  and  Oath  of  Public  Officers.]— That  all  State, 
district  and  parochial  officers  of  this  State,  whether  elected  or 
aijpoiuted,  shall  be  required,  within  thirtj^  days  after  the  receipt 
of  their  commissions,  to  take  the  oath  of  office  prescribed  by 
law,  and  give  bond,  where  bond  is  required,  and  cause  the  same 
to  be  filed  iu  the  proper  office  in  the  manner  required  by  law. 
S.  1,  Act  19,  1878. 

Sec.  97.  [Failure  to  File  Bond.]— That  the  failure  of  any 
officer  to  comply  with  the  requirements  of  Section  1  of  this  act, 
within  the  limitations  therein  fixed,  shall  operate  a  vacation  of 
such  office,  and  the  Governor  shall  proceed  to  fill  said  office  by 
appointment,  as  in  other  cases  of  vacancy.     S.  2,  Act  19,  1878. 

Sec.  98.  [Failure  to  File  Bond.]— Tliat  any  officer  of  this  State, 
whether  State,  district  or  parochial,  who  has  heretofore  been 
elected  or  appointed  to  office,  and  who  has  failed  to  take  the 
oath  required  by  law,  and  to  give  bond,  where  boud  is  required, 
in  accordance  with  existing  laws,  shall  be  required  to  take  such 
oath  and  give  bond  where  boud  is  required,  in  accordance  with 
existing  laws,  within  thirty  days  from  the  date  of  the  j)romul- 
gation  of  this  act,  and  a  failure  to  com])ly  with  these  require- 
ments, within  the  limitations  fixed,  shall  operate  a  vacation  of 
such  office,  and  the  Governor  shall  fill  the  same  by  appointment, 
as  in  otaer  cases  of  vacancy.     S.  3,  Act  19,  1878. 

Sec.  99.  [Sheriffs  Shall  be  Ex-officio  Collectors  of  Taxes.]— 
That  the  sheriffs  of  the  several  parishes  ot  the  State  (the  parish 
of  Orleans  excepted)  shall  be  ex-officio  collectors  of  State  and 


REVENUE- MISCELLANEOUS  ACTS.  71 

paiisli  taxes,  under  such  rules  and  regulatious  as  may  be  pro- 
vided by  State  or  parochial  laws.     S.  I,  Act  52,  1880. 

Sec.  100.  [Amount  and  Condition  of  Sheriff's  Bond.]— That  ia 
all  the  parishes  of  the  State  (the  parish  of  Orleans  excepted)  the 
sheriff  shall  give  boud  in  the  sum  of  $6,000,  with  at  least  two 
good  and  solvent  sureties,  with  the  following  conditions,  towit: 
"Condition  of  the  above  obligation  is  such,  that  whereas  the 
above  bound  A,  B.  has  been  elected  or  appointed  sheriff  of  the 

parish  of ;  now,  if  the  said  A.  B.  shall  well  and  faithfully 

execute  and  make  true  returns,  according  to  law,  of  all  such 
writs,  orders  and  process  as  shall  come  into  his  hands  as  sherift 
as  aforesaid  to  the  person  entitled  by  laiv  to  the  same,  and  shall 
faithfully  do  and  perform  all  such  other  duties  as  may  be  required 
of  him  by  law,  then  the  above  obligation  to  be  null  and  void, 
otherwise  to  remain  in  full  force  and  virtue."     S.  2,  Act  52, 1880. 

Sec.  101.  [Amount  and  Condition  of  Tax  Collector's  Bond.] — 
That  as  ex-ofhcio  tax  collectors  of  State  and  parish  taxes  the 
sheriffs  of  Vm  several  parishes  of  the  State  (the  parish  of  Or- 
leans excepted)  shall  each,  before  commencing  the  discharge 
of  their  duties,  give  bond,  with  at  least  two  good  and  solvent 
sureties  for  their  term  of  office,  in  a  sum  which  shall  be  $1,000 
over  the  full  amount  of  tlie  State  and  parish  taxes  levied, 
accordiny-  to  the  last  filed  assessment  roll  of  the  parish;  pro- 
vided, that  in  no  parish  shall  the  bond  exceed  $20,000.  Said 
bond  to  be  given  by  ex-officio  tax  collectors  of  State  and  parish 
taxes  shall  be  conditioned  for  the  faithful  performance  of  their 
duty  in  said  capacity,  and  for  the  just  and  full  payment  into 
the  State  and  parish  treasuries  of  all  sums  of  money  that  may 
come  into  their  possession  as  tax  collectors  aforesaid.  S.  3,  Act 
52,  1880. 

Sec.  102.  [Sureties  on  Official  Bonds ;  Filing  and  Recording.] 
That  the  sureties  on  all  bonds  given  by  sherifl^'s  and  ex-ofihcio  col- 
lectors of  State  and  parish  taxes  (the  parish  of  Orleans  excepted) 
shall  reside  within  the  parish  wherein  such  ofiQcers  shall  exercise 
the  functions  of  their  office;  and  each  of  said   sureties  shall 


7-2  REVENUE-MISCILLANEOUS  ACTS 

make  oath  that  he  has  property  over  and  above  his  liabilities 
aud  exemptions  and  homestead,  sufficient  to  respond  to  the 
amount  for  which  he  obligates  himselt  in  said  bond.  Said  bonds 
shall  be  approved  and  accepted  by  the  president  of  the  police 
jury  and  the  clerk  of  the  district  court  of  th*^.  parish,  if  they 
deem  the  same  good  and  sufticient,  and  shall  be  authenticated 
by  the  attestation  of  two  witnesses  and  the  signature  ot  the 
clerk  of  the  district  court  of  the  parish,  and  shall  also  be  recorded 
in  a  separate  book  to  be  kept  for  that  purpose,  and  be  also  reg- 
istered in  the  mortgage  records  of  the  several  parishes  where 
the  principal  obligor  may  own  immovables.  The  bonds,  wheu 
80  registered,  shall  operate  from  and  after  the  date  of  the  reg- 
istry, as  a  mortgage  on  all  the  real  estate  of  the  principal 
obligors  therein,  in  favor  ot  the  State,  parish  and  all  persons 
interested.  Said  bonds  shall  be  made  payable  to  the  Governor 
of  the  State  of  Louisiana.  Before  any  sheriff  and  ex  officio 
collector  of  State  and  parish  taxes  shall  commence  the  discharge 
of  his  duties,  or  be  recognized,  he  shall  make  affidavit  and  have 
the  same  recorded  in  the  mortgage  records  of  the  parish  in 
which  he  is  to  discharge  his  official  functions,  that  he  has  caused 
his  official  bonds  aforesaid  to  be  recorded,  as  above  xjrovided,  in 
all  the  parishes  of  the  State  in  which  he  owns  immovables,  and 
he  shall  transmit  to  the  Auditor  of  Public  Accounts  duly 
authenticated  copies  of  said  bonds,  with  due  certificates  of  their 
registry  and  also  a  duplicate  of  said  affidavit.     S.  4,  Act  52, 1880. 

Sec.  103.  [Notice  to  be  Given  When  Property  is  Sold  Tinder 
Twelve  Months'  Bond.] — Whenever  the  shsriff  of  any  of  the  par- 
ishes of  this  State  shall  advertise  any  property  to  be  sold  on  a 
twelve  month's  bond  he  shall  in  the  printed  advertisement  of 
said  sale  notily  the  public  that  out  of  the  price  of  adjudication 
the  purchaser  shall  have  to  deduct  and  pay,  in  cash,  the  amount 
of  printing,  the  sheriff's  and  clerk's  fees,  as  well  as  the  State, 
parish  and  municipal  taxes,  and  the  sheriff  shall,  as  near  as 
possible,  specify  what  the  said  costs  and  taxes  amount  to. 
Act  22,  1884. 


REVENUE— MISCELLANE<  US  -' CTS  73 

Sec.  104.  [Abstract  of  Land  Entr.es;  Township  Maps.] — That 
in  order  to  systematize  and  perfect  the  manner  of  making  assess- 
ments throughout  the  State  (the  parish  of  Orieaus  excepted),  t© 
conform  with  the  township  and  range  maps  of  tlie  United  States, 
that  it  shall  be  "he  duly  of  the  police  jury  of  each  parish  of  the 
State  (parish  of  Orleans  excepted),  in  which  no  abstract  of  land 
entries  exists,  to  have  one  made,  including  all  entries  up  to 
January  1, 1885,  and  in  parishes  where  the  same  exist,  the  poliee 
jury  shall  cause  the  same  to  be  revised  and  completed  up  to  the 
first  of  January,  1885,  and  to  the  first  of  January  of  each  year 
thereafter,  for  the  use  of  the  assessors ;  and  it  shall  be  the  duty 
of  the  Auditor  of  Public  Accounts  to  furnish  with  the  assess- 
ment rolls  to  each  parish  a  blank  map  of  each  township  in  such 
parish,  in  book  form,  four  inches  to  the  square  mile,  by  scale, 
divided  and  sub-divided  into  sections,  quarters  and  sixteenth  of 
sections,  on  which  the  assessor  shall  check  oft'  all  public  lands 
belonging  to  the  United  States,  the  State  of  Louisiana,  and  all 
lands  which  have  been  granted  to  railroads  or  other  corpora- 
tions, but  which  grants  have  not  been  approved  or  patents 
issued  therefor ;  the  remainder  he  shall  then  proceed  to  assess 
by  personally  visiting  each  separate  piece  of  property,  or  tract 
of  land  to  be  assessed,  and  shall  write  in  each  sixteenth  of  a  sec- 
tion or  other  part  thereof,  the  owner's  name;  and  when  he  shall 
have  assessed  all  the  land,  the  owners  of  which  are  known,  he 
shall  diligently  examine  the  records  of  the  conveyance  and  mort- 
gage office,  and  the  abstract  to  find  the  owners  of  the  lands  that 
there  appear  unchecked  on  said  township  maps,  and  proceed  to 
assess  the  same  in  accordance  with  law.     S.  1,  Act  38,  1884. 

Sec.  105.  [Assessor  Shall  Visit  in  Person  or  by  Deputy  all 
Taxable  Property.] — That  should  any  tax  assessor  fail  to  visit 
personally  or  by  duly  accredited  dejiuty,  any  piece  of  taxable 
property  within  his  parish  or  district,  and  that  it  thereby  escape 
assessment,  he  shall  be  guilty  of  malfeasance  in  office,  and  shall 
be  liable  to  a  penalty  of  not  more  than  the  amount  of  the  tax 
which  would  have  been  collected  had  such  property  been  prop- 
erly assessed,  with  ten  per  cent  additional  and  all  costs  and 


74  -REVENUE— MISCELLANEOUS  ACTS. 

cliarges  accruing  on  tlie  same.  Aud  each  aucl  every  assessor, 
upon  turning  over  to  the  Auditor  his  annual  assessment  roll, 
shall  make  affidavit  that  he  has  complied  with  the  provisions 
of  this  act  before  being  able  to  receive  his  final  settlement  for 
the  year.     S.  2,  Act  38,  1884. 

Sec.  100.  [TSo  Collection  of  Taxes  During  Year  of  Public 
Calamity  on  Property  Affected.] — That  iu  case  of  oveiflow,  general 
contlagration,  general  destruction  of  the  crops,  by  storm,  or  other 
I)ublic  calamity,  in  any  district  or  parish  of  this  State,  rendering 
the  forcible  collection  of  taxes  in  any  such  district  or  parish,  on 
such  account  impracticable,  there  shall  be  no  such  collection  of 
taxes.  State,  parochial  or  municipal,  on  lands  or  other  property 
so  affected,  in  any  such  district  or  parish,  during  th  :  year  of 
such  contlagration,  destruction,  overflow,  or  other  public  ca- 
lamity, but  such  i)ayment  or  collection  of  sucn  taxes  shull  be 
postponed  until  the  succeeding  year  or  until  another  crop 
matures.     S.  1,  Act  59,  1884.     See  Act  10,  1S94. 

Sec.  107.  [Postponement  of  Taxes  on  Account  of  Overflow.] — 
That  whenever  laud  or  other  property  has  been  or  is  overflowed, 
and  that  the  owner  wishes  to  av^ail  himself  of  the  prov'isious  of 
this  act,  he  shall  make,  in  writing,  a  sworn  statement  that  his 
property  has  been  or  is  overflowed,  and  that  by  reason  thereof, 
the  payment  of  the  taxes  for  the  year  during  whi.-.h  the  overflow 
occurred,  would  be  oppressive,  and  that  he  is  unable  to  \r<iy  the 
same  without  a  sacrifice  of  his  property.  The  said  sm  orn  state- 
ment shall  be  made  iu  du])licate,  and  both  of  the  duplicates  be 
signed  and  sworn  to  by  the  iierson  claiming  the  benefit  of  this 
act;  one  of  said  duplicates  shall  be  filed  by  the  officer  charged 
with  the  collection  of  the  taxes  in  his  office,  and  thereupon  the 
affiant  shall  be  relieved  from  the  payment  of  all  taxes  for  the 
year  for  which  he  claims  a  postponement;  but  he  shall  pay  the 
same  the  following  year,  unless  there  be  a  recurrence  of  the 
calamity;  and  that  said  taxes  shall  bear  neither  interest,  costs 
nor  penalties  when  so  collocted.  It  shall  be  the  duty  of  the  tax 
collector  to  make  a  separate  statement  and  list  of  all  persons. 


REVENUE- MISCELLANEOUS  ACTS.  .75 

together  with  the  rcsi)ective  amounts  of  their  taxes,  who  shall 
elaini  and  be  granted  the  benefits  of  this  act.  He  shall  swear 
to  the  tiuth  of  his  statement,  and  shall  forward  the  same  to  the 
State  Auditor,  together  with  one  of  the  dupjieates  of  tlie  sworn 
statements  of  every  person  claiming  the  benefit  of  this  act. 
S.  L^  Act  59,  1884. 

Sec.  108.  [False  Swearing.] — That  anj-  person  swearing 
falsely  under  this  act  shall  be  guilty  of  the  crime  of  perjury,  and 
punished  accordingly.     S.  3,  Act  59,  1884. 

Sec.  109.  [Sale  of  Property  for  Taxes  Due  Prior  to  1879.*]— To 
provide  for  the  sale  of  property  bid  in  lor  and  adjudicated  to  the 
State,  and  on  property  on  which  taxes  are  due  the  State  prior 
to  December  31,  1879;  to  regulate  in  what  manner  said  sales 
are  to  take  place;  to  provide  for  the  payment  and  cancellation 
of  all  encumbrances,  and  of  all  taxes  due  prior  to  December  31, 
1879;  to  establish  the  validity  of  sales  made  in  compliance  here- 
with;, to  provide  tor  the  payment  of  all  costs  iucurred  under 
this  act,  and  for  the  payment  of  unpaid  costs  incurred  in  adver- 
tising and  offering  for  sale  immovable  property  to  enforce  the 
payment  of  taxes,  which  were  due  to  the  State  prior  to  December 
31,  1879 ;  and  to  provide  how  the  payment  into  the  State 
Treasury  shall  be  made  ot  money  realized  to  the  State  from  the 
enforcement  of  this  act.     Act  81*,  1884. 

Sec.  10.  [Tax  Mortgages  Prescribed  in  Three  Years.  | — That 
all  tax  ijrivileges  and  tax  mortgages  granted  by  law  to  secure 
the  payment  of  taxes  hereafter  becoming  due,  whether  State, 
parish  or  muuicii)al,  shall  be  prescribed  in  three  years  after  the 
31st  day  of  December  of  the  year  in  which  said  taxes  are 
assessed;  provided,  that  the  said  prescription  shall  be  inter- 
rupted by  the  pendency  of  any  suit  which  prevents  the  collection 
of  said  taxes,  and  the  time  of  such  interruption  shall  be  excluded 
from  the  computation  of  the  said  three  years.     S.  1,  Act  26, 1886. 

*N'OTE  —This  act  is  not  published  in  full  for  the  reason  that  only  a  few  sales  are  made 
thereunder  at  this  time.] 


76  REVENUE— MISCELLANEOUS  ACTS. 

Sec.  111.  [Recorders  to  Cancel  Tax  Mortgages.] — That  it  shall 
be  the  duty  of  the  clerks  and  ex-officio  recorders  and  of  the  Re- 
corder of  Mortgages  for  the  parish  of  Orleans,  respectively,  on 
the  application  of  any  party  in  interest  who  has  paid  his  taxes 
in  full  to  cancel  and  erase  all  inscriptions  of  tax  privileges  and 
tax  mortgages  prescribed  by  the  terms  of  the  first  section  of  this 
act  on  the  payment  of  ten  cents  for  each  cancellation  ;  provided, 
that  if  the  application  be  made  by  the  taxpayer,  or  by  any  party 
in  interest  who  has  paid  the  said  taxes  before  they  become  delin- 
quent, the  cancellation  shall  be  free  to  him.     S.  2,  Act  26,  1886. 

Sec.  112.  [Jurors  Shall  Exhibit  Poll  Tax  Receipts  Before 
Receiving  Compensation,] — That  any  person  serving  as  a  juror  or 
as  a  witness  in  criminal  cases,  shall  receive  the  compensation  to 
which  they  are  entitled  for  their  mileage  and  per  diem,  they 
shall  exhibit  to  the  clerk  of  the  court  a  receipt  for  the  poll  taxes 
or  taxes  due  by  them.     S.  1,  Act  87,  1886. 

Sec.  113.  [Poll  Taxes,  if  Not  Paid,  to  be  Deducted  from  Com- 
pensation of  Jurors.] — That  on  their  failure  to  produce  such 
receipt,  that  the  clerk  of  the  court,  or  other  officer,  issuing  cer- 
tificates or  warrants  for  their  mileage  and  per  diem,  shall  issue 
certificates  or  warrant  -for  amount  less  the  poll  tax  due,  and 
shall  issue  the  certificate  or  warrants  for  amounts  so  reserved 
for  poll  tax  to  the  treasurer  of  the  school  board  of  the  parish^ 
who  shall  collect  same.     S.  2,  Act  87,  1886. 

Sec.  114.  [Report  to  be  Made  to  Tax  Collector  of  Poll  Taxes 
Withheld.]— That  the  clerk  of  the  court,  or  other  officer,  issuing 
such  certificates  or  warrants,  shall  report  to  the  tax  collector  of 
the  parish  the  names  of  all  persons  from  whom  he  has  reserved 
amounts  for  poll  tax,  and  the  tax  collector  shall  give  such  xierson 
credit  for  such  poll  tax.     S.  3,  Act  87,  1886. 

Sec.  115,  [Peddlers  Shall  Procure  License  Before  Carrying  on. 
Business.] — That  it  shall  hereafter  be  unlawful  for  any  person  or 
persons  to  engage  in  the  occupation  commonly  known  as  ped- 
dling either  in  a  buggy,  cart  or  other  vehicle,  on  foot  or  horse- 


REVENUE— MISCELLANhOUS  ACTS.  77 

back,  without  first  having  obtained  from  the  sheriff  ex-officio 
tax  collector  of  the  parish  iu  which  they  wish  to  carry  ou  their 
business,  license  plate  or  badge  bearing  the  name  of  the  parish, 
number  of  the  license  which  they  hold  for  carrying  ou  said  busi- 
ness and  date  of  the  year  in  whicii  said  license  was  issued.  S.  1, 
Act  73,  1890. 

Sec.  116.  [License  Plates  or  Badges  ] — The  sheriff  and  ex- 
oflficio  tax  collector  and  tax  collectors  of  the  several  districts 
shall  on  presentation  to  him  by  any  person  or  persons,  of  a 
license  duly  paid  and  signed  authorizing  said  person  or  persons 
to  carry  ou  the  said  business  of  peddler  issue  to  him  or  them  a 
license  plate,  if  the  business  is  to  be  carried  on  in  a  vehicle,  or  a 
license  badge  if  the  business  is  to  be  carried  on  foot  or  horse- 
back, marked  and  numbered  as  set  forth  in  the  preceding  section 
for  which  he  (the  sheriff  and  tax  collectors  of  the  several  districts 
and  par  shes)  shall  receive  the  sum  of  twenty-five  cents  for  each 
and  every  one  of  said  license  plates  or  badges  to  be  paid  by 
the  person  or  persons  making  ai)plication  for  same.  S.  2,  Act 
73,  1.^90. 

Sec.  117.  [Penalty  for  Failure  to  Display  License  Plates  or 
Badges  ] — That  any  person  or  persons  carrying  on  the  said  busi- 
ness of  peddling  who  shall  fail  or  neglect  to  display  said  plates 
or  badges  in  a  conspicuous  manner  by  attaching  said  license 
plate  to  their  vehicle,  or  said  license  badge  to  their  person,  shall 
be  liable  to  pay  a  fine  ot  not  less  than  ten  nor  more  than  twenty- 
five  dollars  or  be  imprisoned  for  not  more  than  thirty  days  or 
both  at  the  discretion  ol  the  court.     S.  3,  Act  73,  1890. 

Sec.  118,  [No  Act  of  Sale  or  Transfer  of  Real  Estate  Shall  he 
Executed  Unless  Three  Years'  Taxes  are  Paid.J — That  Section  2,519 
of  the  Revised  Statutes  of  the  State  of  Louisiana  be  amended 
and  re-enacted  so  as  to  read  as  follows:  Hereafter  neither 
recorders,  sheriffs,  notaries,  throughout  the  State,  nor  other 
persons  authorized  to  convey  real  estate  by  public  act,  shall  pass 
or  execute  any  act  for  the  sale,  transfer  or  exchange  of  any  real 
estate  unless  the  State,  parish  and  municipal  taxes  due  on  the 


78  REVENUE— MISCELLANEOUS  ACTS, 

same  tor  three  years  next  preceding  the  passage  of  the  act  of 
transfer  be  first  paid,  to  be  shoMni  by  the  tax  collector's  receipt 
or  certificate  to  that  purpose.     S.  1,  Act  88,  1888. 

Sec.  119.  [Assessors  Shall  Render  Annually  a  List  of  Poll 
Taxpayers.] — That  the  tax  assessors  throughout  the  State  be  and 
they  are  hereby  required  to  render  to  tlie  school  boards  of  their 
respective  parishes,  annually,  by  the  first  Saturday  of  October, 
a  complete  schedule  list,  by  wards,  of  all  persons  liable  to  pay  a 
poll  tax  in  their  respective  parishes.  If  any  asse.-sor  fails  to 
comply  with  the  requirements  of  this  act,  the  failure  shall  be 
cause  for  removal;  besides  he  shall  be  subject  to  a  fine  of  $250, 
for  the  benefit  of  the  public  schools  in  the  parish  in  which  the 
delinquent  officer  resides,  and  in  which  he  is  the  assessor.  In 
the  city  of  New  Orleans  the  board  of  assessors  shall  comply 
with  the  requirement  of  this  act,  and  in  the  event  of  failure  shall 
be  subject  to  dismissal  and  penalty  as  before  provn'ded.  S.  1, 
Act  89,  1888. 

Sec.  120.  [Tax  Collectors  Shall  Render  a  List  of  Persons  Pay- 
ing Poll  Taxes.] — That  the  sheriffs  and  tax  collectors  in  their 
respective  parishes  shall  return  by  the  first  Saturday  of  Feb- 
ruary, of  each  and  every  year,  to  the  school  boards  of  their 
respective  parishes,  a  list  predicated  upon  the  list  before  men- 
tioned by  wards,  showing  all  persons  in  the  parishes,  respect- 
ively, who  have  paid  their  poll  tax,  as  well  as  persons  who  have 
not  paid  the  same,  and  shall  return  their  reasons  in  writing  and 
under  oath  the  cause  in  each  instance  of  the  non-payment  of  a 
poll  tax,  why  they  have  not  collected  the  tax  not  collected. 
S.  2,  Act  89,  1888. 

Sec.  121.  [Poll  Taxes;  Tax  Collector's  Duty.]— That  if  the 
said  sheriffs  and  tax  collector's  fail  to  show  cause  why  the  said- 
poll  tax  has  not  been  collected,  he  shall  be  responsible  for  and 
shall  pay  the  poll  taxes  he  has  failed  to  collect,  and  shall  be 
held  liable  with  his  parties  on  his  official  bond  for  the  payment 
of  said  tax.     S.  3,  Act  89,  1888. 


REVENUE— MISCELLANEOUS  ACTS.  79 

Sec.  V2ti.  [Poll  Taxes;  Tax  Collector's  Duty.]— That  the 
sheriif  can  be  made  to  sliow  cause  why  the  said  poll  tax  has  not 
been  collected,  at  chambers,  before  the  district  judge,  atter 
service  of  rule  and  three  days  have  elapsed  after  service.  S.  4, 
Act  80,  188S. 

Sec.  11*3.  [Assessment  of  Railroad,  Telephone  a^ad  Telegraph 
Property.] — That  the  police  juries  of  all  the  parishes  throughout 
the  State,  be  and  are  hereby  required  to  select  one  of  their 
number  or  some  other  property  taxpayer  of  their  parish,  to  act 
as  a  board  of  assessment  on  the  assessment  of  the  railroads, 
telegraph  and  telephone  lines  passing  or  running  through  the 
parish  he  may  represent.     S.  1,  Act  92,  1888. 

Sec  124.  [Commissioners ;  Place  of  Meeting ;  Organization ; 
Duties.] — That  said  appointees  be  required  to  meet  at  some  con- 
venient point  on  the  line  of  road,  telegraph  or  telephone,  to  be 
assessed,  said  point  to  be  designated  by  the  Auditor  of  Public 
Accounts,  and  organize  by  electing  a  president  and  secretary 
from  their  number  and  i)roceed  to  put  a  uniform  valuation  on 
the  road  bed  and  telegraph  and  telephone  lines  running  through 
the  parishes  they  represent;  said  assessments  to  be  reported  to 
the  assessors  of  the  dittereut  parishes,  vrhich  assessment  shall 
be  placed  on  tlie  roll  and  be  final,  unless  changed  or  reduced  by 
suit  for  reduction,  as  now  provided  for  by  law;  provided,  said 
suit  to  be  filed  and  condncted  in  the  parish  in  which  the  presi- 
dent of  rlie  board  nnty  live.     S.  2,  Act  92,  1888. 

Sec.  12.'),  I  Auditor  Shall  Select  Time  and  Place  of  Meeting.] — 
That  in  selecting  the  time  and  x)laces  of  the  meeting  of  these 
boards,  the  auditor  shall  so  arrange  that  one  commissioner  can 
act  on  every  road,  etc.,  running  through  his  parish;  notice  of 
sucli  times  and  i)laces  to  be  given  so  that  assessments  thus  made 
shall  be  placed  on  the  assessment  rolls  of  each  i)arish  by  the 
3lst  day  of  May  of  each  year.  The  compensation  of  said  com- 
missioners shall  be  three  dollars  per  day  for  every  day  actually 
employed,  together  with  a.ll  actual  traveling  expenses  from  his 


80  REVENUE— MISCELLANEOUS  ACTS 

home  and  returu,  to  be  paid  out  of  the  geueral  fund  of  tlie  parish 
he  represents.     S.  3,  Act  92,  1888. 

Sec.  120.  [List  of  License  Payers.] — That  it  is  and  shall  be 
the  duty  of  the  assessor  or  assessors  of  the  several  parishes  of 
the  State  (the  parish  of  Orleans  excepted),  to  Ukake  a  list  in  a 
separate  book  by  him  to  be  kept  for  the  purpose,  ot  all  the  indi- 
viduals, associations,  corporations,  copartnerships,  and  firms, 
doing  business  in  their  parish  lor  which  a  State  license  shall 
be  paid  under  existing  laws;  and  also  to  list  opi)Osite  each,  name 
of  said  individual,  association,  corporation,  copartnership  and 
firm,  the  kind  of  business,  trade,  calling,  profession,  vocation, 
or  occupation  in  which  he  is  engaged,  and  to  revise  said  list 
annually.     S.  1,  Act  70,  1892. 

Sec,  127.  [List  of  License  Payers  to  be  Furnished  the  Auditor.] 
That  it  is  and  shall  be  the  duty  of  the  tax  assessors  of  the  sev- 
eral parishes  (the  parish  of  Orleans  excepted),  to  furnish  the 
Auditor  of  Public  Accounts  annually,  with  an  exact  copy  of  said 
list  of  individuals,  associations,  cor])oratious,  copartnerships, 
and  firms,  and  the  trade,  calling,  profession,  vocation  and  occu- 
pation of  each,  and  said  list  shall  be  so  furnished  during  the 
third  quarter  of  each  calendar  year.     S.  1,  Act  99,  1894. 

Sec.  128.  [Penalty  for  Failure  to  Furnish  List  of  License 
Payers.] — That  any  assessor  or  assessors,  wilfully  failing  and 
refusing  to  furnish  an  exact  copy  of  said  list  to  the  Auditor  of 
Public  Accounts,  as  required  by  Section  2  of  this  act,  shall 
incur  a  penalty  of  fifty  dollars  per  month  for  each  and  every 
month  he  so  fails  and  refuses  ;  that  said  peualty  shall  be  enforced 
by  any  court  of  competent  jurisdiction,  in  the  name  of  the  State 
of  Louisiana,  by  its  proper  officer,  against  the  principal  and  the 
security  on  his  official  bond  in  solido,  and  the  proceeds  shall  be 
applied  to  the  public  school  fund  of  the  parish.  S.  3,  Act  70, 
1892. 

Sec.  129.  [What  Shall  Constitute  a  Legal  Assessment.] — That 
for  the  purpose  of  taxation  and  tax  sales  it  shall  be  sufficient  to 


REVENUE- MISCELLANEOUS  ACTS.  SI 

assess  and  describe  all  property  according  to  such  a  description 
as  will  reasonably  identify  the  property  assessed  ;  such  as  desig- 
nating the  tract  or  lot  by  the  name  by  which  it  is  commonly 
known,  or  by  the  number  or  letter  by  which  it  may  be  usually 
designated  upon  the  regular  assessment  rolls,  or  upon  an  official 
or  private  plan  or  sketch  or  by  giving  the  boundaries  or  the 
name  of  the  owners  upon  each  side,  or  by  the  dimensions  cr 
description  or  name  given  in  the  act  translating  the  ownership 
thereof,  or  by  such  other  further  description  as  may  furnish  the 
means  ot  reasonable  identification.     S.  1,  Act  140,  1890. 

Sec.  130.  [Advertisement  of  Property.] — That  for  the  pur- 
poses of  taxation  and  tax  sales  it  shall  be  sufticieut  to  assess 
and  advertise  all  property  in  the  name  of  the  person  or  persons 
whether  dead  or  alive,  who  at  tlie  time  the  assessment  was 
made,  nppeartd  to  be  the  owners  thereof  upon  the  books  of  th« 
conveyance  office,  in  the  parish  of  Orleans,  or  of  the  recorders? 
offices  in  the  other  parishes  of  the  State;  but  all  property  may 
be  assessed  in  the  name  of  ths  real  owner,  and  if  held  in  trust, 
in  the  name  of  the  fiduciary,  as  such.     S.  2,  Act  140,  1890. 

Sec.  131.  [Tax  Sales  Not  to  be  Annulled  for  Error  in  Descrip- 
tion.]— Thar  no  assessment  or  tax  sale  shall  be  set  aside  or 
annulled  for  any  error  in  description  or  measurement  of  the 
property  assessed,  in  the  name  of  the  owner,  provided  the  prop- 
erty assessed  or  sold  can  be  reasonably  identified.  S.  3,  Act 
140.  1890. 

Sec.  131*.  [Tax  Sale  to  Convey  the  Entire  Property.] — That 
the  tax  sale  shall  convey  and  the  purchaser  shall  take  the  entirety 
of  the  property,  neither  more  nor  less,  intended  to  be  assessed 
and  sold  and  such  as  it  was  owned  by  the  delinquent  taxpayer, 
regardless  of  any  error  in  the  dimensions  or  description  of  the 
property  assessed  and  sold  and  the  tax  collector  in  the  adver- 
tisement or  deed  of  sale  may  give  the  full  description  according 
.to  original  titles.     S.  4,  Act  140,  1890. 

Sec.  133.  [This  Act  Applies  to  Assessment  and  Tax  Sale  for 
State,  Parish  and  Municipal  Taxe?.] — That  this  act  shall  apply  to 

6 


8>  REVENIJE-MISCI-LLANEOUS  ACTS 

Hie  assehsmeut  aud  tax  sale  of  all  property  for  State,  parish 
and  municipal  taxes.     S.  5,  Act  140,  1890. 

Sec.  134.  [Time  of  Filing  Statements  for  Postponement  of 
Taxes.— That  sworn  statements  to  obtain  the  postponement  of 
payment  and  collection  of  taxes  on  a  jcount  of  overflow,  or  other 
causes  provided  by  law,  shall,  in  cases  of  movable  property,  be 
made  and  filed  with  tax  collectors  on  or  before  the  first  day  of 
December  of  the  year  in  which  the  taxes  are  assessed  and  shall, 
in  cases  of  immoval>le  property,  be  made  and  filed  on  or  before 
the  first  day  of  February  of  the  year  succeeding'  that  in  which 
the  taxes  are  assessed;  and  that  such  statements  made  after  the 
dates  herein  provided  shall  have  no  effect.     Act  10,  1894. 

Sec.  13.").  [Auditor  Authorized  to  Compromise  Tax  Claims.] — 
That  the  Auditor  of  Public  Accounts  shall  have  full  power  and 
authority  to  compromise  all  claims  of  the  State  for  taxes  due, 
and  forfeited  to  the  State  by  remission  of  all  interest  and  costs, 
conditional  that  the  owner  of  the  property  pay  all  taxes  due; 
provided  that  this  act  shall  apply  only  to  properties  of  value  of 
one  thousand  dollars,  and  less ;  provided  this  act  shall  not  apply 
to  taxes  wherein  the  tax  privilege  or  mortg^age  has  not  pre- 
scribed.    S.  1,  Act  30,  1894. 

Sec.  136.  [Merchandise  or  Stock  in  Trade  to  be  Listed  After 
Compl-tion  of  Rolls.] — That  the  sheriffs  throughout  the  State 
(the  parish  of  Orleans  excepted),  be  authorized  to  list  for  taxa- 
tion for  State  and  parish  taxes,  all  meichandise  or  stock  in 
trade  brought  into  the  several  parishes  for  sale  after  the  assess- 
ment rolls  for  the  year  are  completed,  and  it  is  hereby  made  the 
duty  of  such  officer  to  furnish  the  Auditor  of  Public  Accounts  a 
duplicate  of  such  assessment;  provided  nothing  in  this  act  shall 
apply  to  merchants  or  other  parties  who  have  been  regularly 
as  essed.     S.  1,  Act  33,  1894. 

Sec.  137.  [The  Governor  Authorized  to  Suspend  Defaulting 
Tax  Collectors.] — That  whenever  any  tax  collector  or  ex-officio 
tax  collector  becomes  a  defaulter  as  shown  by  the  books  of  the 
Auditor  of  Public  Accounts,  the  Governor  is  hereby  authorized 


REVENUE-MISCELLANEOUS  ACTS.  83 

to  suspend  such  defdnltiiii;-  collector  from  office  until  such  time 
as  full  and  complete  settlement  has  been  made  of  all  taxes  and 
licensee  by  him  collected.     S.  1,  Act  US,  1890. 

8ec.  138.  [Defaulting  Tax  Collectors  to  be  Suspended  if 
Settlement  is  n-jt  Made  in  Ten  Days  After  Notice  is  Given  J — That 
upon  the  Governor  being'  notified  that  any  of  the  tax  collectors 
of  the  State  are  defaulters  he  shall  call  upon  such  defaulting 
officer  to  make  good  the  amount  demanded  of  him  within  ten 
<lays,  and  upon  his  failure  to  respond  to  such  notice  he  shall 
immediately  suspend  him  tVnin  office.     S.  li,  Act  118,  189f>. 

Sec.  131>.  [Penalties  Now  in  Force  Shall  so  Remain.]  —That 
the  i)rovisions  of  this  act  shall  in  no  wise  abridge,  repeal  or 
modify  the  penalties  undei'  existing  laws  for  failure  to  make 
settlements  within  the  lime  prescribed  by  law.  S.  3,  Act  1 18, 
189(3. 

Skc.  140.  [Auditor  Authorized  to  Take  Charge  of  the  Books 
of  Tax  Col'ectors.] — That  when  a  tax  collector  or  ex  officio  tax 
collector  is  suspended  as  herein  provided,  the  Governor  shall 
have  the  power  to  direct  the  Auditor  to  take  charge  of  all  books, 
rolls  and  papers  connected  with  his  office  as  tax  collector  until 
he  makes  proper  settlement  or  his  successor  qualifies;  and  the 
Governor  shall  direct  the  district  attorney  to  institute  suit  to 
remove  any  sherifl  from  office  who  may  be  suspended  as  ex- 
officio  tax  collector  under  this  act.  Nothing  in  this  act  shall 
be  construed  ro  modify  or  restrain  the  power  of  the  Governor  to 
remove  any  tax  collector  appointed  by  him.     S.  4,  Act  118,  1890. 


Sale  of  Property  Ad.judicated  to  the  State. 


141.  [S.  1,  A.  80,  188-*.]— Sale  of  prop- 
erty adjudicated  to  the  State 
for  taxes  of  IHdO  and  subse- 
quent years  and  not  redeemed; 
tax  collectors  shall  prepare 
lists  and  forward   to   the  Au- 


ditor for  approval ;  advertise- 
ment by  condensed  description 
for  thirty  days  under  one  gen- 
eral heading  and  footing. 
142.  [S.  2,  A.  80,  1888.  ]— Property 
shall    be    adjudicated    to    the 


84 


SALE  OF  PROPERTY  ADJUDICATED  TO  THE  STATE. 


Sale  op  Property  Adjudicated  to  the  State — Coutiuued. 


highest  bidder  for  cash ;  terms 
of  sale ;  rei)ort  of  sales  to  the 
Auditor. 

143.  [S.   1,   A.    126,    1896.]— Property 

failing  to  sell  cau  be  subse- 
quently sold  by  the  Auditor; 
terms  of  sale. 

144.  [S.  4,  A.  80,  1888.]— Tax  collect- 

or's deed  shall  be  prhna  facie 
evidence  that  the  law  has  been 
fully  complied  with. 

145.  [S.  5,  A.  pO,   18^8.]— Sales  shall 

vest  in  the  pu^chas^r  absolute 
and  perfect  title ;  seizure  and 
possession  after  three  days'  no- 
tice ;  actions  to  invalidate  sales 
jjresoribed  in  one  year,  after 
which  time  the  State's  guar- 
antee shall  cease. 

146.  [S.  6,  A.  80,  1888.]— Price  paid 

shall  be  in  full  satisfaction  of 
all  taxes  aud  costs. 


147.  [S.  1,  A.  80,  1888,]— Commission.'* 

of  tax  collectors  ;  State  not  re- 
sponsible for  costs  beyond  the 
amount  realized  from  sales; 
unpaid  costs  to  be  attached  to 
the  property, 

148.  [S.   8,   A.    80,    188-'. ]— Tax    col- 

lector is  authorized  to  pay 
costs  of  enforcing  this  act ; 
costs  of  passing,  executing  and 
registering  deeds  must  be  paid 
by  purchasers. 

149.-  [S.  y,  A.  cO,  18-8.]— Tax  col 
lectors  shall  make  sworn  re- 
turns to  the  Auditor;  penalty 
for  neglect  or  failure  ;  tax  col- 
lector not  responsible  for  re- 
funding amounts  paid  by  pur- 
chasers, 

150.  [S.  10,  A.  80,  18«-',[— Power  and 
authority  of  collectors  can  be 
exercised  by  deputies. 


Sec.  141.  [Sale  of  Property  Adjudicated  to  the  State.] — That 
it  is  hereby  made  the  imperative  duty  of  each  collector  of  the 
State  taxes  throughout  the  State  to  jtrepare  within  two  mouths 
after  the  expiration  of  the  year  in  which  property  must  be 
redeemed,  or  as  soon  thereafter  as  possible,  a  complete  list  of  all 
immovable  property  bid  in  for  and  adjudicated  to  the  State  for 
taxes  for  -the  year  1880  and  subsequent  years,  as  shown  by  the 
records  in  the  conveyance  office,  or  in  the  office  of  the  recorder 
01  mortgages  which  have  not  been  otherwise  disposed  of  by  the 
State  and  not  redeemed  within  the  time  prescribed  by  law; 
which  list  shall  be  transmitted  to  the  Auditor  of  Public  Accounts 
for  comparison  with  the  records  of  property  adjudicated  lo  the 
State  on  file  in  his  office,  and  when  corrected  and  approved  by 
the  Auditor  the  same  shall  be  returned  as  approved  to  the  col- 
lector. Upon  receiving  said  list  it  shall  be  the  duty  of  the 
collector  to  proceed  at  once  to  advertise  for  [sale  all  immovable 
property  appearing  upon  said  list  and  which  has  been  heretofore 


SALE  OF  PROPERTY  ADJUDICATED  TO  THE  STATE.  85 

bid  in  for  and  adjudicated  to  the  State  for  the  unpaid  taxes  of 
1880,  and  subsequent  years,  and  which  has  not  been  redeemed 
within  the  time  prescribed  by  law  and  all  property  which  may 
be  hereafter  adjudicated  to  the  State  for  unpaid  taxes  and  not 
redeemed  within  the  time  prescribed  by  law,  that  all  such  prop- 
erty shall  be  advertised  thirty  days,  and  in  English  only,  the 
last  advertisement  to  occur  on  the  day  on  which  the  property  is 
a<lvertised  to  be  sold;  such  advertisement  shall  be  a  full  and 
complete  notice  to  all  persons  and  parties  in  any  wise  interested 
in  said  property,  and  no  other  notice  shall  be  required,  and  the 
same  shall  operate  as  a  complete  citation  to  all.  The  assess- 
ment for  each  respective  year  for  which  property  has  been  adju- 
dicated to  the  State  for  unpaid  taxes,  is  hereby  declared  to  be 
legal  aiul  binding  in  every  respect  on  parties  who  may  have 
been  interested  in  said  property,  and  the  titles  to  the  State,  as 
acquired  under  said  adjudication,  are  hereby  declared  good  and 
perfect. 

The  tax  collectors  are  hereby  instructed  to  advertise  such 
property  by  a  condensed  description,  and  in  the  deed  of  sale  the 
tax  collector  shall  more  fully  and  correctly  describe  the  property; 
such  advertisement  shall  contain  only  the  name  of  the  party  in 
whose  name  the  property  adjudicated  to  the  State  or  only  the 
name  of  the  party  who  cl  lims  to  be  owner  thereof,  and  the  year 
for  which  adjudicated  and  the  amount  of  the  adjudication.  If 
the  sales  advertised  to  take  place  on  a  special  day  are  not  com- 
pleted on  said  day,  tne  same  shall  be  continued  over  from  day^ 
to  day  until  the  same  are  completed.  In  advertising  said  prop- 
erty for  sale,  the  tax  collector  shall  include  between  one  general 
heading  and  one  general  conclusion  several  pieces  of  property. 
SI,  Act  80,  1888. 

Sec.  111'.  [Terms  of  Sale  ] — That  said  property  shall  be  ad- 
judicated to  the  last  and  the  highest  bidder  for  cash,  payable  in 
current  money  of  the  United  States,  at  the  time  of  the  adjudica- 
tion, provided  that  no  bid  shall  be  accepted  or  sale  made  for  a 
less  amount  than  the  total  amount  for  which  the  property  was 


86  SALE  OF  PROPERTY  ADJUDK.'ATED  TO  THE  STATE. 

adjudicated  to  tlie  State,  together  with  tweuty  per  centum 
thereon  and  all  costs  of  enforcing  this  act.  All  money  realized 
from  the  enforcement  of  this  act  shall  be  included  in  the  first 
return  of  the  tax  collector  to  the  Auditor  of  Public  Accounts, 
made  after  receiving  the  same,  iind  paid  into  the  State  treasury 
to  the  credit  of  the  general  fund.     S.  2,  Act  80,  1888. 

Sec.  143.  [Sales  by  State  Auditor.]— That  Section  3  of  Act 
80,  of  the  Legislative  session  of  L888,  approved  -July  12th, 
1888,  be  amended  and  re-enacted,  so  as  to  read  as  follows :  That 
when  any  property  sold  to  the  State,  for  unpaid  taxes  has  been 
advertised  and  offered  for  sale  in  accordance  with  the  provisions 
of  this  act  and  has  failed  to  sell,  then  the  Aulitor  of  Public 
Accounts  shall  be  authorized  to  receive  bids  for  all  such  unsold 
property  and  to  sell  same  and  to  execute  a  deed  thereto ;  pro- 
vided no  sale  shall  be  made  for  a  less  amount  than  is  provided 
for  in  the  foregoing  section,  and  all  money  so  received  shall  go 
into  the  State  Treasury  to  the  credit  of  the  general  fund,  less 
the  portion  due  the  parish  which  shall  be  paid  to  the  tax  col- 
lector of  such  parish  ;  provided  further,  that  whenever  any  prop- 
erty sold  to  the  State  for  unpaid  taxes  has  been  advertised  and 
oflered  for  sale,  in  accordance  with  the  provisions  of  this  act 
and  has  failed  to  sell,  and  more  than  three  years  have  elapsed 
since  it  has  been  so  advertised  and  oflered  for  sale,  and  no  bids 
for  the  purchase  thereof  have  been  received  by  the  Auditor  of 
Public  Accounts  equal  to  the  amount  required  by  Section  2  of 
this  act,  then  the  Auditor  of  Public  Accounts  shall  be  authorized 
to  receive  and  to  accept  bids  therefor  equal  to  the  face  value  of 
all  the  taxes  that  may  be  due  thereon,  and  to  execute  a  deed  of 
sale  thereto,  which  deed  of  sale  shall  have  the  same  force  and 
effect,  and  be  received  as  evidence  in  the  same  manner  as  deeds 
executed  hereunder  by  the  State  tax  collectors.  [S.  1,  Act  126, 
1896. 

Sec.  144.  [Tax  Collector's  Deed.] — That  each  tax  collector 
shall,  as  soon  as  said  adjudications  to  bidders  are  made  and 
complied  with,  execute  to  each  purchaser,  a  deed  of  sale,  in 


SALE  OF  PROPERTY  ADJUDICATED  TO  THE  STATE.     87 

authentic  form,  of  each  specific  piece  of  property,  a  duly  certified 
copy  of  which  deed  shall  be  prima  facie  evidence  of  the  following 
facts : 

1.  That  the  property  conveyed  in  said  deed  was  subject  to 
taxation  at  the  time  of  the  assessments  thereof. 

2.  That  none  ot  the  taxes  for  which  said  property  was  ad 
judicated  to  the  State  were  paid.  v 

3.  That  the  pro|  erty  was  not  redeemed  in  the  time  pre- 
scribed by  law,  and  the  said  duly  certified  copy  of  said  deed 
shall  be  conclusive  evidence  of  the  following;  facts  : 

1.  That  the  property  was  listed  and  assessed  according  to 
law. 

-.     That  the  taxes  were  levied  according  to  law. 

3.  That  the  property  described  in  said  deed  was  adjudi- 
cated to  the  State  according  to  law. 

4.  That  the  property  was  advertised  according  to  law. 

5.  That  the  property  was  adjudicated  and  sold  to  the  pur- 
chaser as  stated  in  said  deed. 

6.  That  all  the  prerequisites  of  the  law  were  complied  with 
by  all  the  officers  from  the  listing  and  assessments  of  said  prop- 
erty inclusive  up  to  and  including  the  execution  and  registry  of 
the  deed  to  the  purchaser,  and  duly  certified  copies  of  said  deeds 
shall  be  full  proof  of  all  contained  therein  ;  the  proof  of  payment 
of  only  a  portion  of  the  taxes  for  which  the  propei  ty  was  adjodi- 
cated  to  the  State,  shall  not  in  any  manner  affect  the  validity  of 
the  sale  to  the  purchaser,  and  in  order  to  invalidate  the  sale  to 
the  purchaser,  it  shall  be  necessary  for  the  party  attacking  it  to 
prove  that  all  the  taxes  tor  all  the  years  for  which  the  property 
was  adjudicated  to  the  State,  had  been  paid  before  the  adjudi- 
cation to  the  State,  or  that  the  i^roperty  was  redeemed  accord- 
ing to  law,  for  all  the  years  for  which  it  was  adjudicated  to  the 
State,  or  that  the  same  was  exempt  from  taxation  for  all  the 
year  for  which  it  was  adjudicated  to  the  State.  S.  4,  Act  80? 
1888. 


SALE  OF  PROPERTY  ADJUDICATED  TO  THE  STATE. 


Sec.  145.  [Tit'.e;  Seizure  and  Possession.] — That  all  the 
sales  under  this  act  shall  vest  in  the  purchaser  an  absolute  and 
perfect  title  to  the  property  conveyed  in  the  deed  of  sale, 
without  any  claim  thereto  by  any  former  owner,  and  free  of  all 
mortgages,  liens,  i)nvileges  and  encumbrances  whatsoever, 
except  all  city  and  municipal  taxes;  upon  presentation  of  a  diily 
certified  copy  of  the  deed  to  any  court  having  jurisdiction,  of 
the  value  of  the  property,  it  shall  be  the  duty  of  the  judge  there- 
of to  issue  an  order  exparte  and  in  chambers,  directed  to  the 
sheriff,  commanding  him  forthwith  to  seize  the  property  de- 
scribed in  said  deed,  and  after  three  days  notice  of  such  seizure 
to  either  the  occupant  or  owner  of  said  property,  the  sheriff 
shall  put  the  purchaser  into  possession  of  the  said  property, 
■unless  enjoined  by  a  court  having  jurisdiction  of  the  property. 
If  the  property  is  vacant  it  shall  only  be  necessary  for  the  sheriff 
to  post  for  one  week,  in  some  conspicuous  or  usual  place,  a  copy 
of  the  notice  of  seizure,  after  which  delay,  unless  enjoined,  he 
shall  put  the  purchaser  into  possession — all  actions  to  declare 
null  and  void  or  to  invalidate  sales  made  under  this  act,  for  any 
cause,  whether  because  of  the  payment  of  taxes,  or  for  any  other 
reason,  and  all  actions  to  subject  the  property  sold  under  tLis 
act,  to  any  mortgage  or  claim  which  existed  before  the  sale- to 
the  purchaser,  are  hereby  prescribed  by  the  lapse  of  one  year 
from  the  date  of  the  registry  in  the  conveyance  office  of  the  deed 
to  the  purchaser,  at  which  time  all  liability  and  guarantee  of 
the  State  shall  also  cease  for  the  refunding  of  the  price  of  sale 
under  this  act.     S.  5,  Act  85,  18S8. 

Sec.  14G.  [Price  Paid  Shall  be  in  Satisfaction  of  all  Taxes 
and  Costs,] — That  the  price  bid  and  paid  for  said  property  shall 
be  in  full  and  final  payment  and  satisfaction  of  all  State  taxes, 
together  with  all  costs  thereon  due  and  exigible  at  the  time  the 
property  was  adjudicated  to  the  State,  and  the  purchaser  shall 
take  said  property  subject  to  all  subsequent  taxes,  State,  parish 
and  municipal-     S.  6,  Act  80,  1888. 

Sec.  147.  [Costs  and  Commissions.] — That  each  tax  collector 
shall  be  allowed  and  paid  out  of  the  proceeds  of  sales  under 


SALE  OF  PROPERTY  ADJUDICATED  TO  THE  STATE.  89 


this  act  as  commission  for  all  services  under  this  act  five  per 
centum  on  the  amount  received  by  him  as  the  price  of  sales 
under  this  act. 

The  State  shall  never  be  responsible  for  any  service  rendered 
or  expense  incurred  in  the  enforcement  of  this  act  beyond  the 
amount  which  may  be  realized  from  sales  in  pursuance  thereof, 
provided  that  each  specific  piece  of  property  shall  be  responsible 
for  its  pro  rata  of  expense,  and  any  unpaid  costs  shall  attach  to 
the  property  when  sold  by  the  Auditor.     S.  7,  Act  SO,  1888, 

Sec.  148.  [Costs  to  be  Paid  Out  of  Proceeds  of  Sale.]— That 
the  tax  collector  is  authorized  to  pay  out  of  the  proceeds  of  the 
sale  under  this  act,  all  costs  incurred  in  enforcement  of  this  act, 
the  costs  and  expenses  of  passing,  executing  and  registering  the 
deeds  under  this  act  and  for  copies  of  same,  shall  be  paid  by  the 
purchaser  in  addition  to  the  price  bid  for  said  property.  S.  8, 
Act  80,  1888. 

Sec.  149.  [Returns  of  Sale  to  Auditor.]— That  the  tax  col- 
lector shall  render  to  the  Auditor  of  Public  Accounts  a  fall  and 
complete  sworn  statement  of  all  sales  effected  under  the  pro- 
visions of  this  act,  specifying  the  name  or  names  in  which  the 
property  was  adjudicated  to  the  State,  a  description  of  the  prop- 
erty, the  year  for  which  it  was  adjudicated  to  the  State,  the 
amount  for  which  it  w^as  adjudicated  to  the  State,  the  amount 
for  which  the  property  was  sold  and  a  statement  of  all 
the  expenses  in  detail ;  said  sworn  statement  shall  be  filed  with 
the  Auditor  within  the  time  now  required  by  law  for  the  settle- 
ment of  tax  collections,  and  a  failure  to  comply  with  the  pro- 
visions of  this  act  shall  subject  the  tax  collector,  so  failing,  to 
all  the  penalties  now  imposed  by  law  on  said  officers  for  neglect 
or  ftiilure  to  perform  the  duties  of  their  office :  the  tax  collector 
shall  not  be  personally  responsible  for  the  refunding  by  him  to 
any  purchaser  of  any  amount  paid  by  him  on  account  of  sales 
under  this  act.     S.  9,  Act  80,  1888. 

Sec.  1.50.  [Deputies  Authorized  to  Act] — That  all  the  power 
and  authority  conferred  by  this  act  on  the  tax  collectors  can  be 
exercised  by  their  duly  appointed  and  authorized  deputies. 
S.  10,  Act  80,  1888. 


90 


LICENSES. 


Licenses. 


1.51. 
152, 


153. 


154. 


155. 
156. 


157. 
158. 


[8  1,  A.  ICO,  1890.]— Levy  of 
anuual  license  tax. 

[S.  2,  A.  150,  ie90.]— Tax  collect- 
ors shall  begin  the  collection 
of  license  tax  on  January  Jd, 
of  each  year ;  licenses  delin- 
quent on  Max'ch  1st  of  each  year. 

[S.  3,  A.  150.  1890.]— Licenses 
g  r  a  d  u  a  t  e  d  in  twenty  -  five' 
classes  ;  manufacturers  ; — (this 
section  does  not  apply  to  grind- 
ing meal,  ginning  cotton  or 
making  sugar  by  any  farmer 
or  planter) — banking;  private 
banking. 

[S.  4,  A.  150,  1690  ]— Cotton  fac- 
torage, sugar,  grain,  produce 
and  o  ther  factorage  or  commis- 
sion business;  brokerage  in 
money  stocks,  bonds,  real  es- 
tate, produce,  sugar,  cotton  or 
other  brokerage  business, 
whether  for  spot  or  future  de- 
livery. 

[S.  5,  A.  150,  1690.]— Pawn  bro- 
kers and  keepers  of  loan  offices 

[S.  6,  A.  150,  1690.]— Wholesale 
mercantile  business ;  definition 
of  wholesale  dealer ;  license  on 
retail  dealers  ;  proviso.  No  li- 
cense shall  issue  to  sell  liquor 
in  less  (|uantities  than  five  gal- 
lons for  less  than  $100. 

rS.  7,  A.  150,  1890.]— Insurance; 
proviso. 

[S.  6,  A.  150,  1890.]— Omnibus, 
regular  coach  or  herdic  busi- 
ness, transporting  money,  mer- 
chandise or  other  articles  ;  tow 
or  tug  boats ;  warehouse  or 
storage  room  ;  storage  of  sugar 
and  molasses ;  horse  or  steam 
railroads  within  town  or  city 
limits. 


159.  [S.  9,  A.  150,   1890.]— Gas,  elec- 

tric light,  waterworks,  tele- 
graphing, telephoning,  express 
comjiany,  cotton  cnmpress  or 
ginnery,  cotton  pickery, 
slaughter  house,  distilling  or 
rectifying  ajcoholic  or  malt 
liquors,  brewing  ale,  beer,  por- 
ter or  other  malt  liquors,  manu- 
facturing tobacco,  cigars  or 
cigarettes,  refining  sugar  and 
molasses,  manufacturing  cot- 
ton seed  oil,  oil  cake  or  cotton 
seed  meal. 

160.  [S.    10,    A.    78,    189t).]— Amuse- 

ments— theatre,  opera  house, 
academy  of  music ;  can-can, 
clodoche,  female  daucing;  sen- 
sation performance  or  statuary- 
exhibitions  ;  museum,  menag- 
erie, circus  or  traveling  show  ; 
public  halls  :  ticket  brokers  ;, 
peddlers;  hawkers. 

161.  [S.    11,    A.    150,   1890.]— Susten- 

ance and  refreshment — hotel, 
lodging  and  boarding  houses, 
bar-room,  cabaret,  coft'ee  house, 
cafe,  beer  saloon,  liquor  ex- 
change, drinking  saloon,  grog- 
shop, beer  house,  beer  garden ; 
proviso  No  establishment  dis- 
posing of  vinous  or  malt  liq- 
uors in  less  quantities  than  one 
pint  shall  pay  less  than  $100. 
Billiard  tables,  pigeon  hole, 
Jenny  Lind,  pool,  or  bagatelle, 
ten  x>in  alleys. 
162  [S.  12,  A.  ^150,  1690.]— Profes- 
sional and  personal  occupation 
— Steamboats,  draying,  truck- 
ing, keeping  cabs,  carriages, 
hacks  or  horses  for  hire,  under- 
takers, toll  bridges  and  ferries, 
master  builders,  stevedores  and 
mechanics,  physician,  attorney 


LICE^SES. 


91 


Licenses — Contiuned. 


163. 


164. 


165. 


166. 


167. 


168. 


169, 


at  law,  editor,  deutist,  oeulist, 
Dhotograi>ber,  agency  for  pub- 
lications, fr  eight,  ticket, 
claims,  jiatent  rights. 

[S.  13,  A.  1.=.0,  1890.]— Traveling 
vendors  of  stoves,  lightning 
rods  and  clocks. 
[S  14,  A.  150,  1890.]— Municipal 
and  parochial  corporations  au- 
thorized to  impose  a  license 
tax. 

[S.  1.3,  A.  150,  18ilO.]— When  two 
or  more  kinds  of  business  are 
combined  a  separate  license 
shall  be  required  for  each. 

[S.  16,  A.  l.'O,  1890.]— Annual 
receipts,  capital,  sales  and  pre- 
miums shall  be  the  basis  of 
license  imposed.  License  on 
new  firms  shall  be  based  on 
receipts  for  first  two  months. 
Persons  commencing  business 
after  July  1,  shall  pay  one-half 
of  regular  rates. 

[S,  IT,  A.  150,  1890  ]— Basis  of 
license  to  be  determined  by 
sworn  statement  of  business 
done  in  the  previous  year. 

[S.  IC,  A.  15U,  1890.]— Proceed- 
ings against  persons  doing  bu- 
siness without  a  license  ;  pen- 
alty for  failure  to  display  li- 
cense in  a  conspicuous  place. 

[S.  19,  A.  150,  1890  ]— The  only 
legal  form  of  license  is  that 
issued  by  the  State  Auditor. 
In  no  case  shall  the  tax  col- 
lector issue  receipt  in  lieu  of 
license. 


170.  [S.    20,    A.    150,    ISLiO  ]— Record 

book  of  sworn  statements  shall 
be  kept  by  the  collector. 

171.  [S.  -21,  A.  150,  1890.]— Tax  col- 

lectors empowered  to  admin 
ister  oath  to  ajjplicants  for 
license. 
17-2.  [S.  21,  A.  150,  lr90.]— Tax  col- 
lectors shall  keep  a  license  reg- 
ister ;  transcrijjt  of  same  to  be 
furnished  to  the  Auditor. 

173.  [S.   23,   A    150,    1890.]— Penalty 

against  collector's  for  violating 
any  provisions  of  this  act. 

174.  [S.  1,  A.   106,    1894.]— The  Gov- 

ernor shall  appoint  an  attorney 
to  aid  the  tax  eollector  in  the 
collection  of  licenses  ;  the  col- 
lector shall  deliver  to  his  attor- 
ney a  complete  list  of  delin- 
quents. 

175.  [S.  25.  A.  150,  1890.]— Rej-ponsi- 

bility  of  collector  for  failure  to 
enforce  the  procuring  of  license 
by  persons  who  should  have 
them. 

176.  [S.  2,  A.  10(5,   1894-]- Rate  of  in- 

terest  on  delinquent   licenses. 

177.  [S.  27,  A.  150,  1890  ]— Gross  re- 

ceipts to  form  the  basis  of 
license. 

178.  [S.  28,  A.  150,  1890.]— A  person, 

firm  or  company  having  more 
than  one  place  of  business  shall 
pay  separate  license  for  each 
place, 

179.  [S.--29,  A.  1.50,  1890.]— Repealing 

clause. 


Sec.  151.  [Annual  License  Tax  Levied.]— Se  it  enacted  by  the 
General  Assembly  of  the  State  of  Louisiana,  That  there  is  hereby 
levied  au  aunual  license  tax  lor  the  year  A.  D.  1891,  aud  for 
each  subsequeut  year,   upou  each  person,  association  of  per- 


92  LICENSES. 


sons  or  business  firms  and  corporations,  pursuing  any  trade, 
profession,  vocation,  calling  or  business,  except  tliose  expressly 
exempt  from  such  license  tax  by  Articles  206  and  207  of  the 
Constitution.     S.  1,  Act  150,  1890. 

Sec.  152.  [Licenses;  "When  Collectible  and  Delinqueat] — That 
on  the  second  day  of  January,  A.  D.,  1891,  and  each  subsequent 
year,  each  tax  collector  through  the  State  shall  begin  to-collect  and 
shall  collect  as  fast  as  possible  from  each  of  the  persons  or  busi- 
ness firms,  association  of  persons  and  corporations  pursuing 
within  his  district  or  parish  any  trade,  profession,  vocation,  call- 
ing .or  business,  a  license  tax  as  hereinafter  graduated. 

All  licenses  shall  be  due  and  collectible  during  the  first  two 
(2)  months  of  each  year,  and  all  unpaid  licenses  shall  become 
delinquent  on  the  first  day  of  March  of  each  year,  and  all  tirms 
who  commence  business  after  that  date  shall  become  delinquent 
unless  the  license  is  paid  within  ten  days.     S.  2,  Act  150,  1890. 

Sec.  153.  [Manufacturers;  Banking.]— That  the  annual 
licenses  lor  all  the  kinds  ot  business  hereinafter  named,  except 
as  t.fterwards  provided,  shall  be  graduated  in  twenty-five  classes. 

MANUPACTURERS. 

Paragraph  1.  That  for  carrying  on  each  business  of  manu- 
facturing not  expressly  exempted  by  Articles  200  and  207  of  the 
Constitution,  the  license  shall  be  based  on  gross  annual  receipts 
of  said  bnsiness  as  follows,  towit: 

First  class — When  the  said  receipts  are  ten  millions  of  dol- 
lars or  more,  the  license  shall  be  eight  thousand  dollars,  •SS,000. 

Second  class — When  the  said  receipts  are  nine  millions  of 
dollars  or  more,  and  under  ten  millions  of  dollars,  the  license 
shall  be  seven  thousand  dollars,  $7,000. 

Third  class — When  the  said  receipts  shall  be  eight  millions 
of  dollars  or  more,  and  under  nine  millions  of  dollars,  the  license 
shall  be  five  thousand  six  hundred  dollars,  $5,000. 

Fourth  class — When  the  said  receipts  are  seven  millions  of 
dollars  or  more,  and  under  eight  million  dollars,  the  license 
shall  be  forty-nine  hundred  dollars,  $4900. 


LICENSES.  93 


Filth  class — When  the  said  receipts  are  six  millions  of  dol- 
lars or  more,  aud  auder  seven  million  dollars,  the  license  shall 
be  forty-two  hundred  dollars,  $i:iOO. 

Sixth  class — When  the  said  receipts  are  five  millions  of  dol- 
lars or  more,  aud  under  six  million  dollars,  the  license  shall  be 
thirty- five  hundred  dollars,  $3500. 

Seventh  class — When  the  said  receipts  are  four  millions  of 
dollars  or  more,  and  under  five  million  dollars,  the  license  shall 
be  twenty  eight  hundred  dollars,  $2800. 

Eighth  class — When  the  said  receipts  are  three  millions  of 
dollars  or  more,  aud  under  four  million  dollars,  the  license  shall 
be  twenty-one  hundred  dollars,  82100. 

Ninth  class — When  the  said  receipts  are  two  millions  of  dol- 
lars or  more,  and  under  three  million  dollars,  the  license  shall  be 
fourteen  hundred  dollars,  $l-iOO. 

Tenth  class — l\^hen  the  said  receipts  are  one  million  of  dol- 
lars or  more,  aud  under  two  million  dollars,  the  license  shall  be 
seven  liuiidred  dollars,  $700. 

Eleventh  class — When  the  said  receipts  are  seven  hundred 
and  fifty  tliousand  dollars  or  more,  and  under  one  million  dollars, 
the  license  shall  be  five  hundred  aud  twenty-five  dollars,  $525. 
Twelfth  class — When  the  said  receipts  shall  be  five  hundred 
thousand  dollars  or  more,  and  uuder  seven  hundred  and  fifty 
thousand  dollars,  the  license  shall  be  three  hundred  and  fifty 
dollars,  $350. 

Thirteenth  class — When  the  said  receipts  are  four  hundred 
thousand  dollars  or  more,  and  uuder  five  hundred  thousand  dol- 
lars, the  license  shall  be  two  hundred  and  eighty  dollars,  $280. 
Fou'teenth  class — When  the  said  receipts  are  three  hundred 
thousand  dollars  or  more,  aud  uuder  four  hundred  thousand 
dollars,  the  license  shall  be  two  hundred  and  ten  dollars,  $210. 
Fifteenth  .class — When  the  said  receipts  are  two  hundred 
thousand  dollars  or  more,  and  under  three  hundred  thousand 
dollars,  the  license  shall  be  one  hundred  and  forty  dollars,  $110. 


94  Lit  KNSK-. 

Sixteenth  class — When  tlie  said  receipts  are  one  hundred 
and  tifty  thousand  dollars  or  more,  and  under  two  hundred 
thousand  dollars,  the  license  shall  be  one  hundred  and  five  dol- 
lars, $105. 

Seventeenth  class — When  t'-e  said  receipts  nre  one  hundred 
thousand  dollars  or  more,  and  less  than  one  imndred  and  fifty 
thousand  dollars,  the  license  shall  be  se\<'nty  dolljivs,  .*70. 

Eighteenth  class — When  the  said  receipts  aie  ninety-five 
thousand  dollars  or  more,  and  less  than  one  hnndiel  thousand 
dollars,  the  license  shall  be  sixty-five  and  onc-linlf  dollars,  .f  (35,50. 

Nineteenth  class — When  the  s;iid  rec.M|)rs  me  ninety  thou- 
sand dollars  or  more,  and  less  than  ninety-tive  thousand  dollars, 
the  license  shall  be  sixty-three  dolhiis,  iOi. 

Twentieth  class — When  the  said  receipts  ;ire  seventy-five 
thousand  dollars  or  more,  and  under  ninety  thousiind  dollars, 
the  license  shall  be  fifty-two  and  one  half  dollars,  .f52  50. 

Twenty  first  class — When  the  said  receipts  are  tifty  thou- 
sand dollars  or  more,  and  less  than  seventy-five  thousand  dol- 
lars, the  license  shall  be  t  urty  five  dollars,  $35.00. 

Twenty-second  class — When  the  said  receipts  an^  forty 
thousand  dollars  or  more,  and  less  than  fifty  thousand  dollars, 
the  license  shall  be  twenty-eight  dollars,  $28. 

Twenty-third  class — When  the  said  recipts  are  thirty  thou- 
sand dollars  or  more,  and  less  than  forty  thousand  dollars,  the 
license  shall  be  twenty  one  dollars,  $21. 

Twenty-fourth  class — Wherr  said  re(;eipts  are  twenty-five 
thousand  dollars  or  more,  arrd  less  than  thirty-thousand  dollars, 
the  license  shall  be  nineteen  and  one  half-dollars,  $19.50. 

Twenty-fifth  class — When  said  receipt^  are  less  tharr  twenty 
five  thousand  dollars,  the  license  shall  be  fifteen  dollars.  $15. 

Provided,  nothing  herein  shall  be  construed  to  apply  to  the 
business  of  grinding  meal,  ginning  cotton  or  making  sugar  by 
any  farmer  or  planter. 

Paragraph  2.  That  for  each  business  of  carrying  on  a  bank, 
banking  company,  association,  corporation  or  agency,  the  license 


LICENSES.  95 


shall  be  based  on  the  declared  or  nominal  capital  and  surplus, 
whether  said  capital  and  surplus  is  owned,  or  in  use,  or  on 
deposit,  in  the  State  or  elsewhere,  as  follows,  to-wit: 

First  class — WIk  n  the  said  declared  or  nominal  capital  and 
surplus  is  live  millions  ot  dollars  or  more,  the  license  shall  be 
four  thousand  live  hundred  dollars,  '$4,."»i)0. 

Second  class — When  the  said  declared  or  nominal  capital 
and  surplus  is  four  millions  of  dollars  or  nunc,  and  less  than 
five  millions  ot  dollars,  the  license  shall  be  four  thousand  dol- 
lars, $4,0(10. 

Third  class — When  the  said  declared  or  nominal  capital  ana 
surplus  is  three  millions  of  dollars  or  more,  and  less  than  four 
millions  of  dollars,  the  license  shall  be  three  thousand  two  hun- 
dred dollars,  83,200. 

Fourth  class — When  the  said  declared  or  nominal  capital 
and  surplus  is  two  millions  of  dollars  or  more,  and  less  than 
three  millions  of  dollars,  the  lice  se  shall  be  twenty-four  hun- 
dred dollars.  S '400. 

Fifth  class — When  the  said  declared  or  nominal  capital  and 
surplus  is  one  million  five  hundred  thousand  dollars  or  more, 
and  less  than  two  millions  of  dollars,  the  license  shall  be  sixteen 
hundred  dollars,  11600. 

Sixth  class — When  the  said  declared  or  nominal  capital  and 
surplus  is  one  million  dollars  or  mort^,  and  under  one  million  five 
hundred  thousand  dollars,  the  license  shall  be  twelve  hundred 
doUars,  .S1200. 

Seventh  class — When  the  said  declared  or  nominal  capital 
and  surplus  is  eight  hundred  thousand  dollars  or  more,  and 
under,  one  million  dollars,  the  license  shall  be  eight  hundred 
dollars,  $800. 

Eighth  class — When  the  said  declared  or  nominal  capital 
and  surplus  is  six  hundred  thousand  dollars  or  more,  and  under 
eight  hundred  thousand  dollars,  the  license  shall  be  six  hundred 
dollars,  $600, 

Ninth  class — When  the  said  declared  or  nominal  capital  and 
surplus  is  four  hundred  thousand  dollars  or  more,  and  under  six 


96  LICENSES. 


hundred  thonsaud  dollars,  the  license  shall  be  four  hundred  and 
fifty  dollars,  $450. 

Tenth  class — When  the  said  declared  or  nominal  capital  and 
surplus  is  three  hundred  thousand  dollars  or  more,  and  under 
four  hundred  thousand  dollars,  the  license  shall  be  three  hundred 
and  fifty  dollars,  $350. 

Eleventh  class — When  the  said  declared  or  nominal  capital 
and  surplus  is  two.  hundred  thousand  dollars  or  more,  and  under 
three  hundred  thousand  dollars,  the  license  shall  be  two  hun- 
dred and  fifty  dollars,  $250. 

Twelfth  class — When  said  declared  or  nominal  capital  and 
surplus  is  one  hundred  thousand  dollars  or  more,  and  less  than 
two  hundred  thousand  dollars,  the  license  shall  be  one  hundred 
and  fifty  dollars,  8150. 

Thirteenth^class — When  said  declared  or  nominal  capital 
and  surplus  is  fifty  thousand  dollars  or  more,  and  under  one 
hundred  thousand  dollars,  the  license  shall  be  seventy-five  dol- 
lars, *75. 

The  declared  or  nominal  capital  and  surplus  as  provided  in 
this  section,  shall  be  ascertained  and  based  upon  the  annual 
statement  made  in  pursuance  of  existing  laws  to  the  State 
Treasurer. 

For  each  business  ot  carrying  on  a  private  banking  house 
business  or  agency,  there  shall  be  three  classes  only  and  the 
license  shall  be  based  on  the  total  declared  capital  invested  in 
said  business,  whether  said  capital  is  owned  or  in  use  or  deposit 
in  this  State  or  elsewhere,  as  follows  : 

First  class — When  said  capital  is  five  hundred  thousand 
dollars  or  more,  the  license  shall  be  five  hundred  dollars,  •?'500. 

Second  class — When  said  capital  is  two  hundred  and  fifty 
thousand  dollars  or  more,  and  under  five  hundred  thousand  dol- 
lars, the  license  shall  be  two  hundred  and  fifty  dollars,  6250. 

Third  class — When  said  capital  is  one  hundred  and  fifty 
thousand  dollars  or  less,  and  under  two  hundred  and  fifty  thou- 


LICENSES.  97 


^aud  dollars,  the  license  shall  be  oue  hundred  and  fifty  dollars, 
$150.     S.  3,  Act  150,  19G. 

Sec.  154.  [Factorage,  Commission  and  Brokerage.]— That  for 
carrying  on  the  business  pursuits  kuowu  as  cotton  factorage 
and  commission  busiues^s,  sugar  factorage,  grain  and  produce 
commissi(tn  houses,  or  any  other  factorage  or  commission  busi- 
ness, brokerage  in  money,  st^  cks,  bonds,  real  estate*,  produce, 
sugar,  cotton  or  other  brokerage  business,  whether  buying  or 
selling,  for  actual  spot  or  future  delivery,  the  license  shall  be 
based  on  the  gross  annual  commissions  and  brokerage  on  sales 
and  purchases. 

First  class — When  the  gross  annual  commissions  exceed 
two  hundred  and  fifty  tliousaud  dollars,  the  license  shall  be 
seventeen  hundred  and  fifty  dollars,  $1750, 

Second  class — When  the  gross  annual  commissions  exceed 
two  hundred  thousand  dollars  and  not  more  than  two  hundred 
and  fifty  thousand  dollars,  the  license  shall  be  fifteen  hundred 
dollars,  $1500. 

Third  class — When  the  gross  annual  commissions  exceed 
one  hundred  and  seventy-tive  thousand  dollars,  and  not  more 
than  two  hundred  thousand  dollars,  the  license  shall  be  twelve 
hundred  and  fifty  dollars,  $1250. 

Fourth  class — When  the  gross  annual  commissions  exceed 
oue  hundred  and  fifty  thousand  dollars,  and  not  more  than  one 
hundred  and  seventy-five  thousand  dollars,  the  license  shall  be 
eleven  hundred  and  twenty  five  dollars,  $1125. 

Fifth  class — When  the  annual  gross  commissions  exceed 
one  hundred  and  twenty-five  thousand  dollars,  and  not  more 
than  one  hundred  and  fifty  thousand  dollars,  the  license  shall 
be  one  thousand  dollars,  $1000. 

Sixth  class — When  the  gross  annual  commissions  exceed 
one  hundred  thousand  dollars,  and  not  more  than  one  hundred 
and  twenty-five  thousand  dollars,  the  license  shall  be  seven 
hundred  and  fifty  dollars,  $750. 


98  LICENSES. 


Seventh  class — Wbeu  the  annual  gross  commissions  exceed 
eighty  thousand  dollars,  and  not  more  than  one  hundred  thou- 
sand dollars,  the  license  shall  be  six  hundred  dollars,  $600. 

Eighth  class — When  the  annual  gross  commissions  exceed 
sixty-five  thousand  dollars,  and  are  not  more  than  eighty  thou- 
sand dollars,  the  license  shall  be  five  hundreil  dollars,  $500. 

Ninth  class — When  the  annual  gross  commissions  exceed 
fifty  thousand  dollars,  and  are  no  more  than  sixty-five  thousand 
dollars,  the  license  shall  be  three  hundred  and  seventy-five  dol- 
lars, $375. 

Tenth  class — When  the  annual  gross  commissions  exceed 
forty  thousand  dollars,  and  are  no  more  than  fifty  thousand  dol- 
lars, the  license  shall  be  three  hundred  dollars,  $300. 

Eleventh  class — When  the  annual  gross  com:nissions  exceed 
thirty  thousand  dollars,  and  are  no  more  than  forty  thousand 
dollars,  the  license  shall  be  two  hundred  and  twenty  five  dollars, 
$225. 

Twelfth  class — When  the  annual  gross  commissions  exceed 
twenty  five  thousand  dollars,  and  are  no  more  than  thirty  thou- 
sand dollars,  the  license  shall  be  one  hundred  and  eighty-seven 
dollars  and  fifty  cents,  $i87.50. 

Thirteenth  class — When  the  annual  gross  commissions  ex- 
ceed twenty  thousand  dollars,  and  are  no  more  than  twenty-five 
thousand  dollars,  the  license  shall  be  one  hundred  and  fifty  dol- 
lars, $150. 

Fourteenth  class — When  the  annual  gross  commissions  ex- 
ceed fifteen  thousand  dollars,  and  are  no  more  than  twenty  thou- 
sand dollars,  the  license  shall  be  one  hundred  and  twelve  dol- 
lars and  fifty  cents,  $112.50. 

Fifteenth  class — When  the  annual  gross  commissions  exceed 
ten  thousand  dollars,  and  are  no  more  than  fifteen  thousand  dol- 
lars, the  license  shall  be  seventy-five  dollars,  $75. 

Sixteenth  class — When  the  annual  gross  commissions  exceed 
five  thousand  dollars,  and  are  no  more  than  ten  thousand  dol- 
lars, the  license  shall  be  fifty  dollars,  $50. 


LICENSES.  99 


Seveiiteeutli  class — When  the  annual  gross  commissions  are 
five  thousand  dollars  or  less,  the  license  shall  be  twenty-five 
dollars,  $25. 

The  secretaries  of  the  various  cotton,  stock  and  produce 
exchanges  throughout  the  State,  shall  furnish  the  tax  collectors 
ot  the  district  or  parish  in  which  their  offices  are  located,  with  a 
full  and  complete  list  of  the  names  of  the  members  of  said  asso- 
ciations, when  called  upon  by  any  of  said  tax  collectors,  and  in 
case  of  failure  ot  the  said  secretary  to  furnish  said  list,  it  shall  be 
the  duty  of  said  collector  to  compel  them  to  furnish  said  list,  by 
serving  a  simple  rule  to  show  cause,  before  any  court  of  compe- 
tent jurisdiction,  and  all  costs  of  said  rule  shall  be  paid  by  the 
defendant  to  said  proceeding.     S,  4,  Act  150,  1890. 

Sec.  155,  [Pawn- Brokers;  Loan  Oifices.] — That  each  and 
every  pawn  broker  or  keeper  of  a  loan  office,  whose  capital,  in 
actual  use,  is  fifty  thousand  dollars  or  more,  shall  be  graded  as 
eighth  class,  section  fourth,  the  license  siiall  be  five  hundred 
dollars,  $50  ' ;  that  when  the  capital  in  actual  use  is  less  than 
fifty  thousand  dollars,  sliall  be  graded  as  ninth  class,  section 
fourtli,  the  license  shall  be  three  hundred  and  seventy-five  dol- 
lars, $375.     S.  5,  Act  150,  1890. 

Sec.  150.  [Wholesale  and  Retail  Mercantde  Business.] — That 
for  every  wholesale  mercantile  business,  whether  as  principal, 
agent  or  commission,  by  auction,  representing  foreign  merchants 
or  otherwise,  the  license  shall  be  based  on  the  gross  annual 
amount  of  sales,  as  follows  : 

First  class — When  gross  sales  are  seven  millions  of  dollars 
or  over,  the  license  shall  be  three  thousand  five  hundred  dollars, 
$3500. 

Second  class — When  gross  sales  are  six  millions  five  hun- 
dred thousand  dollars  or  more,  and  under  seven  millions  of  dol- 
lars, the  license  shall  be  three  thousand  dollars,  $3000. 

Third  class — When  gross  sales  are  six  millions  dollars  or 
more,  and  under  six  millions  five  hundred  thousand  dollars,  the 
license  shall  be  two  thousand  five  hundred  dollar.'^,  $2500. 


100  LICENSE-. 

Fourth  tliiss — When  gross  sales  are  tive  millious  live  hun- 
dred thousand  dollars  or  more,  and  under  six  million  dollars, 
the  license  shull  be  two  thousmd  do'iars,  $2000. 

Tilth  class — When  gross  sales  are  five  millions  of  dollars 
■or  more,  and  under  tive  million  five  hundred  thousand  dollars, 
the  licen.>e  shall  be  fifteen  hundred  dollars,  $1500. 

Sixth  class — When  gross  sales  are  four  millions  ot  dollars  or 
more,  and  under  five  millious  of  dollars,  the  license  shall  be  one 
thousand  dollars,  $1000. 

Seventh  class — When  gross  sales  are  three  millions  of  dol- 
lars or  more,  and  under  lour  million  dollars,  the  license  shall  be 
seven  hundred  and  fifty  dollars,  $750. 

Eighth  class — When  gross. sales  are  two  millions  five  hun- 
dred thousand  dollars  or  more,  and  under  three  million  dollars, 
the  license  shall  be  seven  hundred  dollars,  $700 

Ninth  class — When  gross  sales  are  two  millions  of  dollars  or 
more,  and  under  two  millions  five  hundred  thousand  dollars,  the 
license  shall  be  five  hundred  and  fitty  dollars,  $550. 

Tenth  class — When  gross  sales  are  one  million  five  hundred 
thousand  dollars  or  more,  and  under  two  million  dollars,  the 
license  shall  be  four  hundred  dollars,  $400. 

Eleventh  class — When  gross  sales  are  one  million  dollars  or 
more,  and  under  one  million  five  hundred  thousand  dollars,  the 
license  shall  be  three  hundred  dollars,  $300. 

Twelfth  class — When  gross  sales  are  eight  hundred  thou- 
sand dollars  or  more,  and  under  one  million  dollars,  the  license 
shall  be  two  hundred  and  fifty  dollars,  $250. 

Thirteenth  class — When  gross  sales  are  six  hundred  thou- 
sand dollars  or  more,  and  under  eight  hundred  thousand  dollars, 
the  license  shall  be  two  hundred  dollars,  $200. 

Fourteenth  class — When  gross  sales  are  five  hundred  thou- 
sand dollars  or  more,  and  under  six  hundred  thousand  dollars, 
the  license  shall  be  one  hundred  and  fifty  dollars,  $150. 

Fifteenth  class — When  gross  sales  are  two  hundred  and 
fifty  and  not  more  than  five  hundred  thousand  dollars,  the 
license  shall  be  one  hundred  dollars,  $100. 


}JC    X'ES.  101 

Sixteenth  class — When   jii-oss  sales  are  two  hniidred  and 
fifty  thousand  dolhirs  or  less,  tlie   li(;ense  shall  be  fifty  dollars, 


Provided,  that  no  person  or  ])ersons  shall  be  dcetned  whole- 
sale dealers  unless  he  or  they  sell  by  the  orij^inal  or  aiibroken 
package  or  barrel  only;  and  provided  further,  that  no  person  or 
persons  shall  be  deemed  wholesale  dealers  unless  he  or  they  sell 
to  dealers  for  resale.  If  they  sell  in  less  quantities  th;iii  original 
and  unbroken  packages  or  barrels,  they  shall  be  considered 
retail  dealers,  and  pay  licenses  as  such.  That  for  every  business 
of  selling  at  retail,  whether  as  principal,  agent  on  (Minn)ission 
or  otherwise,  the  license  shall  be  based  on  the  gross  annual 
amount  of  sales,  as  follows: 

First  class — When  gross  sales  are  three  millions  five  hun-^ 
dred  thousand  dollars  or  over,  tlie  license  shall  be  thirty-tive 
hundred  dollars,  $3500. 

t-'econd  class — When  gross  sales  are  three  million  dollars  or 
more,  and  less  than  three  millions  five  hundred  thousand  dollars, 
the  license  shall  be  three  thousand  dollars,  $3000. 

Third  class — When  gross  sales  are  two  millions  five  hun- 
dred thousand  dollars  or  more,  antl  under  three  million  dollars, 
the  license  shall  be  twenty-five  hundred  dollars,  fUodC. 

Fourth  class — When  gross  sales  are  two  millions  of  dollars 
or  more,  and  under  two  millions  five  hundred  thousand  dollars, 
the  license  shall  be  12000. 

Fifth  class — When  gross  sales  are  one  million  five  hundred 
thousand  dollars  or  more,  and  under  two  millions  of  dollars,  the 
license  shall  be  one  thousand  five  hundred  dollars,  $1500, 

Sixth  class — When  gross  sales  are  one  million  dollars  or 
more,  and  under  one  million  five  hundred  thousand  dollars,  the 
license  shall  be  one  thousand  dollars,  $1000. 

Seventh  class — When  gross  sales  are  seven  hundred  and 
fifty  thousand  dollars,  and  under  one  million  dollars,  the  license 
shall  be  seven  hundred  and  fifty  dollars,  $750. 


103  LICENSES. 


Eighth  class^Wheu  gross  sales  are  seven  hundred  thou- 
sand dollars  or  more,  and  under  seven  hundred  and  fifty  thou- 
sand dollars,  the  license  shall  be  seven  hundred  dollars,  $700. 

Ninth  class — When  gross  sales  are  six  hundred  thousand 
dollars  or  more,  and  under  seven  hundred  thousand  dollars,  the 
license  shall  be  five  hundred  and  filty  dollars,  $550. 

Tenth  class — When  gross  sales  are  four  hundred  thousand 
dollars  or  more,  and  under  six  hundred  thousand  dollars,  the 
license  shall  be  four  hundred  dollars,  $400. 

Elev^enth  class — When  gross  sales  are  three  hundred  thou- 
sand dollars  or  more,  and  under  four  hundred  thousand  dollars, 
the  license  shall  be  three  hundred  dollars,  $300. 

Twelfth  class — When  gross  sales  are  two  hundred  and  fifty 
thousand  dollars  or  more,  and  under  three  hundred  thousand 
dollars,  the  license  shall  be  two  hundred  and  fifty  dollars,  $250. 

Thirteenth  class — When  gross  sales  are  two  hundred  thou- 
sand dollars  or  more,  and  under  two  hundred  anfl  fifty  thousand 
dollars,  the  license  shall  be  two  hundred  dollars,  $200. 

Fourteenth  class — When  gross  sales  are  one  hundred  and 
fifty  thousand  dollars  or  more,  and  under  two  hundred  thousand 
dollars,  the  license  shall  be  one  hundred  and  fifty  dollars,  $150. 

Fifteenth  class — When  gross  sales  are  one  hundred  thou- 
sand dollars  or  more,  and  under  one  hundred  and  fifty  thousand 
dollars,  the  license  shall  be  one  hundred  dollars,  $100. 

Sixteenth  class — When  gross  sales  are  seventy-five  thousand 
dollars  or  more,  and  uuder  one  hundred  thousand  dollars,  the 
license  shall  be  seventy-five  dollars,  $75. 

Seventeenth  class — When  gross  sales  are  fifty  thousand 
dollars  or  more,  and  uuder  seventy-five  thousand  dollars,  the 
license  shall  be  fifty  dollars,  $50. 

Eighteenth  class — When  gross  sales  are  forty  thousand  dol- 
lars or  more,  and  under  fifty  thousand  dollars,  the  license  shall 
be  forty  dollars, 


LICENSES.  103 


>'iDeteeuth  class — Wlien  gross  sales  are  thirty  thousand 
dollars  or  more,  and  under  forty  thousand  dollars,  the  license 
shall  be  thirty  dollars,  $30. 

Twentieth  class — When  gross  sales  are  twenty-five  thousand 
dollars  or  more,  and  under  thirty  thousand  dollars,  the  license 
shall  be  twenty-five  dollars,  $25. 

Tweuty-first  class — When  gross  sales  are  twenty  thousand 
dollars  or  more,  and  less  than  twenty-five  thousand  dollars,  the 
license  shall  be  twenty  dollars,  $20. 

Twenty-second  class — When  gross  sales  are  fifteen  thousand 
dollars  or  more,  and  less  than  twenty  thousand  dollars,  the 
license  shall  be  fifteen  dollars,  $15. 

Twenty-third  class — When  gross  sales  are  less  than  fifteen 
thousand  dollars,  and  more  than  five  thousand  dollars,  the 
license  shall  be  ten  dollars,  $10. 

Twenty-fourth  class — When  gross  sales  are  five  thousand 
dollars  or  less,  the  license  shall  be  five  dollars,  $5. 

Provided,  that  if  any  distilled,  vinous,  malt  or  other  kind 
of  mixed  liquors  be  sold  in  connection  with  the  business  of  retail 
merchant,  grocer,  restaurant,  oj^ster  house,  confectionery  or 
druggist,  in  les?  quantities  than  five  gallons,  the  license  for  such 
additional  business  shall  be  as  hereinafter  provided  for  in  Sec. 
11  of  this  act ;  provided  further,  that  no  license  sliall  issue  to 
sell  liquors  in  less  quantities  than  five  gallons  for  less  than  one 
hundred  dollars,  $100.     S.  6,  Act  150, 1890. 

Sec.  157.  [Insurance.] — That  each  and  every  insurance  com- 
pany (society),  association,  corporation  or  other  organization  or 
firm,  or  individual  doing  and  conducting  an  insurance  business 
of  any  kind,  life,  fire,  marine,  riv^er,  accident  or  other  in  this 
State,  whether  such  company  (society),  association,  corporation, 
or  other  organization  or  firm,  or  individual  is  located  or  domi- 
€iled  here  or  operating  here,  through  a  branch  department,  resi- 
dent boaid,  local  office,  fiini,  company,  corporation,  or  agency 
of  any  kind  whatsoever  shall  pay  a  separate  and  distinct  license 


104  LICENSES. 


on  said  business  lor  each  company  represented,  and  said  license 
shall  be  based  on  tlie  gross  annual  iunomit  of  premiums  on  all 
risks  located  witbin  the  State,  and  upon  risks  located  in  other 
States  or  foreign  countries,  upon  which  no  license  has  been  paid 
therein,  as  follows,  to- wit: 

First  class — When  said  premiums  are  three  hundred  thou- 
sand dollars  or  more,  the  license  shall  be  seventeen  hundred 
and  fifty  dollars,  $1750. 

Second  class — When  said  premiums  are  two  hundred  and 
fifty  thousand  dollars,  and  less  than  three  hundred  thousand 
dollars,  the  license  shall  be  fifteen  hundred  dollars,  $1500. 

Third  class — When  said  premiums  are  two  hundred  thou- 
sand dollars,  and  less  than  two  hundred  and  fifty  thousand  dol- 
lars, the  license  shall  be  twelve  hundred  and  fif'y  dollars,  $1250. 

Fourth  class — When  said  premiums  are  one  hundred  and 
fifty  thousand  dollars,  and  less  than  two  hundred  thousand  dol- 
lars, the  license  shall  be  one  thousand  dollars,  $1000. 

Fifth  class — When  said  premiuu)s  are  one  hundred  thou- 
sand dollars,  add  less  than  one  hundred  and  fifty  thousand  dol- 
lars, the  license  shall  be  seven  hundred  and  fifty  dollars,  $750. 

Sixth  class — When  said  premiums  are  eighty  thoi  sand  dol- 
lars, and  less  than  one  hundred  thousand  dollars,  the  license 
shall  be  seven  hundred  dollars,  $7<iO. 

Seventh  class — When  said  premiums  are  seventy  thousand 
dollars,  and  less  than  eighty  thousand  dollars,  the  license  shall 
be  six  hundred  and  fifty  dollars,  $650. 

Eighth  class — When  said  jiremiums  are  sixty  thousand  dol- 
lars, and  less  than  seventy  thousand  dollars,  the  license  shall 
be  six  hundred  dollars,  $600. 

Ninth  class — When  said  premiums  are  fifty  thousand  dollars^ 
and  less  than  sixty  thousand  dollars,  the  license  shall  be  five 
five  hundred  and  fifty  dollars,  $550. 

Tenth  class — When  said  premiums  are  forty  thousand  dol- 
lars, and  less  than  fifty  thousand  dollars,  the  license  shall  be 
five  hundred  dollars,  $5U0. 


LICENSES.  105 


Eleveutli  class — When  said  piemiuins  are  thirty  thousand 
doUai's,  and  less  thau  forty  thousand  dollars,  the  license  shall 
be  four  hundred  and  fifty  dollars,  $450. 

Twelfth  class — When  said  premiums  are  twenty  thousand 
dollars,  ahd  less  than  thirty  thousand  dollars,  the  license  shall 
be  four  hundred  dollars,  $400. 

Thirte«^nth  class — When  said  x>remiums  are  ten  thousand 
dollars,  and  less  than  twenty  thousand  dollars,  the  license  shall 
be  three  hundred  and  fifty  dollars,  $350. 

Fourteenth  class — When  said  premiums  are  less  thau  ten 
thous  ind  dollars,  the  license  shall  be  three  hundred  dollars, 
$300. 

Provided,  that  no  corporation  not  incorporated  under  the 
laws  of  the  State,  nor  any  foreign  society,  firm  or  partnership, 
shall  do  business  in  this  State,  except  through  an  agent  duly 
authorized  and  accredited  for  the  purposes  of  said  business,  and 
for  all  purposes  connected  with  licenses  and  taxation  and  service 
of  process,  said  agent  to  be  appointed  by  authentic  act,  and  a 
certified  copy  of  the  act  to  be  deposited  in  the  office  of  the  Sec- 
retary of  Stp-te.  Any  person  or  firm  who  shall  fill  up  or  sign  a 
policy  or  -  ertificate  of  insurance  on  open  marine  or  fire  insur- 
ance policy,  or  otherwise  issued  by  a  corporation  or  association, 
or  persons,  not  located  or  represented  in  this  State  by  a  legally 
authorized  agent,  shall  be  considered  an  agent  of  such  corpora- 
tion or  person  or  association,  and  shall  be  liable  for  all  licenses, 
taxes  and  penalties  enforced  by  the  provisions  of  this  act  upon 
such  person,  corporation  and  association,  as  if  represented  by  a 
legally  appointed  agent. 

Provided,  that  nothing  herein  contained  shall  apply  to 
mutual  aid  societies,  which  pay  mutual  insurance  policies  by 
assessments  upon  members,  whether  the  same  be  or  be  not 
domiciled  in  this  State.     S.  7,  Act  150,  1890. 

Sec.  158.  [Carrying  and  Storing.] — That  every  omnibus  or 
regular  coach,  or  herdic    business,  and  for   every  business  of 


106  LICENSES. 


transporting  money,  merchandise  or  other  articles,  by  express 
or  transfer,  of  operating  one  or  more  towboats  or  tugboats,  or 
keeping  a  warehouse  or  storage-room,  the  license  shall  be  based 
on  the  gross  annual  receipts  of  said  business,  as  tollows,  except 
railroads  running  outside  of  cities  and  towns.  There  shall  be 
no  class  of  this  business  higher  than  the  tenth  class ;  when  said 
receipts  are  five  hundred  thousand  dollars  or  more,  the  license 
shall  be  four  hundred  dollars,  $400. 

Eleventh  class — When  the  gross  annual  receipts  are  four 
hundred  thousand  dollars  or  more;  and  less  than  five  hundred 
thousand  dollars,  the  license  shall  be  three  hundred  dollars, 
$300. 

Twelfth  class — When  the  gross  annual  receipts  are  three 
hundred  thousand  dollars  or  more,  and  less  than  four  hundred 
thousand  dollars,  the  license  shall  be  two  hundred  and  fifty  dol- 
lars, $250. 

Thirteenth  class — When  the  gross  annual  receipts  are  two 
hundred  and  fifty  thousand  dollars  or  more,  and  less  than  three 
hundred  thousand  dollars,  the  license  shall  be  two  hundred  dol- 
lars, $200. 

Fourteenth  class — When  the  gross  annual  receipts  are  two 
hundred  thousand  dollars  or  more,  and  less  than  two  hundred 
and  fifty  thousand  dollars,  the  license  shall  be  one  hundred  and 
fifty  dollars,  $150. 

Fifteenth  class — When  the  gross  annual  receipts  are  one 
hundred  and  fifty  thousand  dollars  or  more,  and  less  than  two 
hundred  thousand  dollars,  the  license  shall  be  one  hundred  dol- 
lars, $100. 

Sixteenth  class — When  the  gross  annual  receipts  are  one 
hundred  thousand  dollars  or  more,  and  less  than  one  hundred 
and  fifty  thousand  dollars,  the  license  shall  be  seventy-five  dol- 
lars, $75. 

Seventeenth  class — When  the  gross  annual  receipts  are 
seventy-five  thousand  dollars  or  more,  and  less  than  one  hun- 
dred thousand  dollars,  the  license  shall  be  fifty  dollars,  $50. 


LICENSES.  107 


Eighteenth  class — When  the  gross  annual  receipts  are 
twenty-live  thousand  dollars  or  more,  and  less  than  sevi  nty-five 
thousand  dollars,  the  license  shall  be  forty  dollars,  $40. 

Nineteenth  class — When  the  receipts  are  less  than  twenty- 
five  thousand  dollars,  the  license  shall  be  thirty  dollars,  $30. 

Provided,  that  warehouses  receiving  less  than  three  hun- 
dred and  fifty  dollars  per  year  shall  pay  no  license.  That  tor 
every  person,  association  of  persons,  business  firm  or  corpora- 
tion, doing  a  storage  business  of  sugar  and  molasses  exclusively, 
or  either  of  them,  the  license  shall  be  based  on  the  gross  annual 
receipts  of  said  business,  as  follows. 

There  shall  be  nine  classes,  viz : 

First  class — When  the  gross  annual  receipts  are  twenty 
thousand  dollars,  the  license  shall  be  one  thousand  dollars, 
^1000. 

Second  class — When  the  gross  annual  receipts  are  eighteen 
thousand  dollars  or  more,  and  less  than  twenty  thousand  dollars, 
the  license  shall  be  five  hundred  dollars,  $500. 

Third  class — When  the  gross  annual  receipts  are  fifteen 
thousand  dollars  or  more,  and  less  than  eighteen  thousand  dol- 
lars, the  license  shall  be  three  hundred  and  seventy-five  dollars, 
$375. 

Fourth  class — When  the  gross  annual  receipts  are  twelve 
thousand  five  hundred  dollars  or  more,  and  less  than  fifteen 
thousand  dollars,  the  license  shall  be  three  hundred  and  ten 
dollars,  $310. 

Fifth  class — When  the  gross  annual  receipts  are  ten  thou- 
sand dollars  or  more,  and  less  than  twelve  thousand  five  hun- 
dred dollars,  the  license  shall  be  two  hundred  and  fifty  dollars, 
$250. 

Sixth  class — When  the  gross  annual  receipts  are  seven  thou- 
sand five  hundred  dollars  or  more,  and  less  than  ten  thousand 
dollars,  the  license  shall  be  one   hundred  and  eighty  dollars, 


108  LICENSES. 


Seventh  class — When  the  gross  annual  receipts  are  four 
thousand  five  hundred  dollars  or  more,  and  less  than  seven 
thousand  five  hundred  dollars,  the  license  shall  be  one  hundred 
and  fifty  dollars,  $150. 

Eighth  class — When  the  gross  annual  receipts  are  three 
thousand  dollars  or  more  and  les-  than  four  thousand  five  hun- 
dred dollars,  the  license  shall  be  one  hundred  and  ten  dollars^ 
$110. 

Ninth  class — When  the  gross  annual  receipts  are  less  than 
three  thousand  dollars,  the  license  shall  be  seventy-five  dollars, 
$75. 

Provide'^,  that  for  the  business  of  carrying  on,  operating,  or 
running  any  horse  or  >steani  railroad  or  both,  for  the  transporta- 
tion of  passengers  within  the  limits  of  any  city  or  town  in  this 
State,  the  annual  license  shall  be  based  on  the  annual  gross 
receipts,  as  follows,  viz  : 

First  class — When  the  said  annual  gross  receipts  are  five 
hundred  thousand  dollars  or  in  excess  of  that  amount,  the  license 
shall  be  twenty-five  hundred  dollars,  $2500. 

Second  class — When  the  said  annual  gross  receipts  are  over 
four  hundred  and  fifty  thousand  dollars,  and  not  more  than  five 
hundred  thousand  dollars,  the  license  shall  be  twenty-two  hun- 
dred aud  fifty  dollars,  $2250. 

Third  class — When  the  said  annual  gross  receipts  are  over 
four  hundred  thousand  dollars,  and  not  more  than  four  hundred 
and  fifty  thousand  dollars,  the  license  shall  be  two  thousand 
dollars,  $2000. 

Fourth  class — When  the  said  annual  gross  receipts  are  over 
three  hundred  and  fifty  thousand  dollars,  and  not  more  than 
four  hundred  thousand  dollars,  the  license  shall  be  seventeen 
hundred  and  fifty  dollars,  $1750. 

Fifth  class — When  the  said  annual  gross  receipts  are  over 
three  hundred  thousand  dollars,  and  not  more  three  hundred 
and  fifty  thousnnd  dollars,  the  license  shall  be  fifteen  hundred 
dollars,  $1500. 


LICEN-ES.  109 


Sixth  class — VVheu  the  said  auuual  gross  receipts  are  over 
two  hundred  thousand  dollars,  and  not  more  than  three  hundred 
thousand  dollars,  the  license  shall  be  one  thousand  dollars, 
$10(10. 

Seventh  class — When  the  said  annual  gross  receipts  are 
over  one  hundred  thousand  dollars,  and  not  more  than  two  hun- 
dred thousand  dolhirs,  the  licen^e  shall  be  five  hundred  dollars, 
#500. 

Eighth  class — When  the  said  annual  gross  receipts  are  over 
fifty  thousand  dollars,  and  not  more  than  one  hundred  thousand 
dollars,  the  license  shall  be  not  more  than  two  hundred  and  fifty 
dollars,  $250. 

Ninth  class — When  the  saul  annual  gross  receipts  are  over 
twenty-five  thousand  dollars,  and  not  more  than  fifty  thousand 
dollars,  the  license  shall  be  one  hundred  and  twenty-five  dollars, 
$125. 

Tenth  class — When  the  said  annual  gross  receipts  are  fifteen 
thousand  dollars  or  less,  the  license  shall  be  seventy-five  dol- 
lars; provided,  that  in  cities  where  the  population  is  less  than 
fitty  thousand,  there  shall  be  two  grades  based  on  actual  gross 
receipts  as  follows,  viz  : 

First  class — When  the  annual  gross  receipts  are  twenty-five 
thousand  dollars,  or  in  excess  of  that  amount,  the  license  shall 
be  one  hundred  dollars,  flOO. 

Second  class — When  the  annual  gross  receipts  are  less  than 
twenty-five  thousand  dollars,  the  license  shall  be  fifty  dollars, 
$50.     S.  8,  Act  150,  1890. 

Sec.  159.  [Miscellaneous.] — That  for  carrying  on  each  busi- 
ness of  gaslight,  electric  light,  water  works,  telegraphing 
(including  local  and  district  telegraph),  telephoning,  express 
company,  cotton  compress  or  ginnery,  cotton  pickery,  slaughter 
house,  distilling  and  rectifying  alcoholic  or  malt  liquors,  brew- 
ing, ale,  beer,  porter  or  other  malt  liquors,  manutacturing  to- 
bacco cigars  or  cigarettes,  refining  sugar  and  molasses,  manu- 


no  LICENSES. 


facturing  cotton  seed  oil,  oil  cake  or  cotton  seed  meal,  the  license 
shall  be  based  on  the  gross  annual  receipts  of  each  person,  asso- 
ciation of  persons,  business  firm  or  corporation  engaged  in  said 
business,  as  follows :  provided,  that  this  section  shall  not  apply- 
to  planters  and  farmers  grinding  and  refining  their  own  sugar 
and  molasses,  or  giniung  their  own  cotton  or  that  of  their  ten- 
ants, or  manufacturing  their  own  cotton  seed  into  meal,  cake  or 
oil,  or  work  by  machinery  for  plantation  or  farm  purposes;  pro- 
vided, that  no  license  shall  be  imposed  or  collerted  on  cotton 
gins  ginning  for  hire  not  over  four  hundred  bales  of  cotton  per 
annum ;  and  provided  further,  that  it  shall  not  apply  to  those 
planters  who  granulate  syrup  for  other  planters  during  the  roll- 
ing season. 

First  class — When  the  said  gross  annual  receipts  are  two 
million  five  hundred  thousand  dollars  and  over,  the  license  shall 
be  three  thousand  five  hundred  dollars,  $3500. 

Second  class — When  the  said  gross  annual  receipts  are  two 
million  two  hundred  and  fifty  thousand  dollars  or  more,  and 
less  than  two  million  five  hundred  thousand  dollars,  the  license 
shall  be  three  thousand  dollars,  $3000. 

Third  class — When  the  said  gross  annual  receipts  are  two 
millions  of  dollars  or  more,  and  less  than  two  million  two  hunr 
dred  and  fifty  thousand  dollars,  the  license  shall  be  twenty-five 
hundred  dollars,  $2500. 

Fourth  class — When  the  said  gross  annual  receipts  are  one 
million  sev*^n  hundred  and  fifty  thousand  dollars  or  more,  and 
less  than  two  million  dollars,  the  license  shall  be  two  thousand 
dollars,  $2000. 

Fifth  class— When  the  said  gross  annual  receipts  are  one 
million  five  hundred  tLousand  dollars  or  more,  and  less  than 
one  million  seven  hundred  and  fifty  thousand  dollars,  the  license 
shall  be  fifteen  hundred  dollars,  $1500. 

Sixth  class — When  the  said  gross  annual  receipts  are  one 
million  two  hundred  and  fifty  thousand  dollars  or  more,  and  less 


LICENSES.  Ill 


thau  oue  milliou  five  liuudred  thousand  dollars,  the  license  shall 
be  one  thousand  dollars,  $1000. 

Seventh  class-When  the  said  gross  annual  receipts  are  one 
million  dollars  or  more,  and  less  than  one  million  two  hundred 
and  fifty  thousand  dollars,  the  license  shall  be  seven  hundred 
and  fifty  dollars,  $750. 

Eighth  class  When  the  said  gross  annual  receipts  are  seven 
hundred  and  fifty  thousand  dollars  or  more,  and  less  than  one 
million  dollars,  the  license  shall  be  seven  hundred  dollars,  $700. 

Ninth  class--- When  the  said  gross  annual  receipts  are  five 
hundred  thousand  dollars  or  more,  and  less  than  seven  hundred 
and  fifty  thousand  dollars,  the  license  shall  be  five  hundred  and 
fifty  dollars,  $550. 

Tenth  class --When  the  said  gross  annual  receipts  are  two 
hundred  and  fifty  thousand  dollars  or  more,  and  leSs  than  five 
hundred  thousand  dollars,  the  license  shall  be  four  hundred 
dollars,  $400. 

Eleventh  class---When  the  said  gross  annual  receipts  are 
two  hundred  thousand  dollars  or  more,  and  less  than  two  hun 
dred  and  fifty  thousand  dollars,  the  license  shall  be  three  hun- 
dred dollars, 


Twelfth  class—When  the  said  gross  annual  receipts  are  one 
hundred  and  fifty  thousand  dollars  or  more,  and  kss  than  two 
hundred  thousand  dollars,  the  license  shall  be  two  hundred  and 
fifty  dollars,  $250, 

Thirteenth  class— When  the  said  gross  annual  receipts  are 
one  hundred  thousand  dollars  or  more,  and  less  than  one  hun- 
dred and  fifty  thousand  dollars,  the  license  shall  be  two  hundred 
dollars,  $200. 

Fourteenth  class— When  the  said  gross  annual  receij)ts  are 
seventy-five  thousand  dollars  or  more,  and  less  than  one  hundred 
thousand  dollars,  the  license  shall  be  one  hundred  and  fifty  dol- 
lars, $150. 


112  LICENSES. 


Fifteeiitb  class--Wlieii  tlio  said  gross  annual  receipts  are 
fiftythousaud  dollars  or  more,  and  less  tliaii  seventy  five  thou- 
sand dollars,  the  license  shall  be  one  hundred  dollars,  SIO  >. 

Sixteenth  ('lass--- When  tie  said  gross  annual  receipts  are 
thirty  seven  thousand  five  hundred  dollars  or  more,  and  less 
than  fifty  thousand  dollars,  the  license  shall  be  seventy-five  dol- 
lars, $75. 

Seventeenth  class  -When  the  said  gross  annual  receipts  are 
twenty  five  thousand  dollars  or  more,  and  less  than  thirty  seven 
thousand  five  hundred  dollars,  tUe  license  shall  be  fifty  dollars, 


Eighteenth  class  -When  the  said  gross  annual  receipts  are 
over  twenty  thousand  dollars,  and  less  than  twenty-five  thousand 
dollars,  tho  license  shall  be  thirty  dollars,  $30. 

mneteenth  class  -When  the  said  gross  annual  receipts  are 
over  fifteen  thousand  dollars,  and  less  than  twenty  thousand 
dollars,  the  license  shall  be  twenty  five  dollars,  $25. 

Twentieth  class  -When  the  said  gross  annual  receipts  are 
less  than  fifteen  thousand  dollars,  the  license  shall  be  fifteen 
dollars,  $15.     S.  0,  Act  150,  1890. 

Sec.  160.  [Amusements.] — That  the  license  herein  provided 
for  shall  be  graded  in  thirteen  classes,  or  so  many  thereof  as 
shall  be  hereinafter  indicated,  at  follows : 

That  for  every  business  of  keeping  a  theatre,  opera  house, 
amphitheatre,  academy  of  music  a  license  shall  be  based  upon 
the  quantity  of  space  devoted  to  spectators,  to  be  calculated  by 
the  number  of  seats  or  ordinary  space  for  seats,  as  follows : 

First  class  -When  the  number  of  seats  or  spaces  are  one 

thousand  or  more,  the  license  shall  be  four  hundred  dollars,  $400. 

'  Second  class— When  the  number  of  seats  are  seven  hundred 

and  fifty  or  more,  and  less  than  one  thousand,  the  license  shall 

be  three  hundred  dollars,  $300. 

Third  class-When  the  number  of  seats  or  spaces  are  five 
hundred  or  more,  and  less  than  seven  hundred  and  fifty,  the 
license  shall  be  two  hundred  and  fifty  dollars,  $250. 


LICENSES.  118 


Fourth  class— When  the  said  number  of  seats  is  less  tlic^v: 
five  hnn<lred,  the  license  sliall  be  one  hundred  and  seventy-tvc 
dollars  ;  provided,  that  no  business  of  this  class  shall  be  licensed 
for  less  than  one  hundred  and  seventy-tive  dollars  (8175);  ira- 
vide<l,  that  in  cities  and  towns  of  this  State,  the  population  ot 
which  is  less  than  twenty-tive  thousand  and  more  than  live  thou- 
sand, the  license  shall  be  based  on  tiie  quantity  of  space  devoted 
to  the  spectators,  to  be  calcuhited  by  the  numbei'  of  seats  or 
ordinary  space  f^r  seats,  as  follows: 

First  class--- When  the  number  of  seats  or  spaces  exceeds 
five  hundred,  the  license  shall  be  one  hundred  dollars,  8100. 

Second  class  --When  the  number  of  seats  or  spaces  is  less 
than  live  hundred,  the  license  shall  be  seventy-five  dollars,  $75. 

in  towns  havin<>  a  population  of  live  thousand  or  less,  the 
license  shall  be  ten  dollars  \oi  each  one  thousand  inhabitants, 
to  be  paid  by  the  pei son, ((irpoiation,  association  or  municipality 
■owninji'  or  controllin.u,  to:  rent  or  hire,  the  building"  or  buildings 
in  which  sai<l  exhibitions  are  held;  that  for  any  ])lace  where 
cancan,  clodoche  or  other  similar  female  dancing"  or  sensation 
performance  or  sraluary  exhibitions  are  shown,  or  any  other 
fixed  place  for  theatrical,  musical,  minstrel,  concert,  dancing"  or 
variety  perfornnince,  exhibitions,  amusement  or  show,  the  license 
shall  be  live  thousand  (billars,  in  cities  with  a  population  of  ihore 
than  twt-nty-tive  thousand,  and  in  c  ties  and  towns  with  less 
population  the  license  shall  be  twenty-five  hundred  dollars,  and 
nothing  in  this  paragraph  shall  be  construed  as  licensing  or  per- 
mitting" any  performance  which  is  prohibited  by  other  laws, 
ordinances,  or  police  regulations.  Provided,  that  nothing  in 
this  section  shall  apply  to  any  respectable  and  legitimate  place 
of  business  already  paying  a  license  under  the  provisions  ot  this 
act,  where  free  concerts  may  be  given  for  the  entertainment  of 
guests  by  regularly  organized  orchestra  only :  and  provided 
further,  that  the  provisions  of  this  act  shall  not  apply  to  private 
or  public  concerts  given  in  duly  licensed  halls,  or  at  private 
houses.     Provided,  that  no  museum,  menagerie,  circus  or  other 

8 


114  LICENSES. 


traveling  show  shall  be  permitted  to  make  exhibitions  within 
the  StMe,  unless  they  have  first  paid  a  license,  based  on  the 
number  of  attaches,  whether  proprietors,  performers  or  other 
employes,  as  follows : 

First  class — When  the  number  of  said  persons  is  one  hun- 
dred or  more,  the  license  shall  be  five  hundred  dollars,  $500. 

Second  class — When  the  number  of  said  persons  is  seventy- 
five  or  more,  and  less  than  one  hundred,  the  license  shall  be  four 
hundred  dollars,  $400. 

Third  class — When  the  number  of  said  persons  is  fiity  or 
more,  and  less  than  seventy-five,  the  license  shall  be  three  hun- 
dred dollars,  8300. 

Fourth  class — When  the  number  of  said  persons  is  thirty  or 
more,  and  less  than  fifty,  the  license  shall  be  two  hundred  and 
fifty  dollars,  1250. 

Fifth  class — When  the  number  of  said  persons  is  twenty  or 
more,  and  less  than  thirty,  the  license  shall  be  two  hundred  dol- 
lars, $200. 

Sixth  class — When  the  number  of  said  persons  is  ten  or 
more,  and  less  than  twenty,  the  license  shall  be  one  hundred 
and  fifty  dollars,  $150. 

Seventh  class — When  the  number  of  said  persons  is  five  or 
more,  and  less  than  ten,  the  license  shall  be  one  hundred  dollars,, 
$100. 

Eighth  class — When  the  number  of  said  persons  is  four,  the 
license  shall  be  seventy-five  dollars,  $75. 

Ninth  class — When  the  number  of  said  persons  is  three^ 
the  license  shall  be  fifty  dollars,  $50. 

Tenth  class — When  the  number  of  persons  is  two,  the  license 
shall  be  forty  dollars,  S40. 

Eleventh  class — When  the  number  is  one,  the  license  shall 
be  thirty  dollars,  $30. 

That  for  every  hall  where  balls  or  entertainments,  not  above 
provided  for,  are  given,  the  classification  for  license  shall  be  as. 


LICENSES.  115 


in  the  first  part  of  tliis  section ;  but  their  prices  shall  only  be 
one  fourth  of  those  provided  for  in  Section  10 ;  provided,  this 
shall  not  apply  to  balls  by  private  parties,  or  for  charitable  pur- 
poses. 

That  lor  each  person,  carryings  on  the  business  or  calling  of 
selling  or  dealing  in  railroad  or  steamship  tickets,  whether  said 
tickets  are  sold  on  the  streets,  in  the  office  of  the  company  he 
represents,  or  that  of  any  other  company,  shall  pay  an  annual 
license  graded  upon  the  number  of  companies  he  represents, 
to  wit:  One  company,  twenty  five  dollars,  $25  ;  two  companies, 
forty  dollars,  $40 ;  three  or  more  companies,  fifty  dollars,  $50. 

That  each  and  every  peddler  or  hawker,  other  than  peddlers 
of  fruit,  vegetables,  oysters,  poultry  or  eggs  shall  pay  an  annual 
license,  graded  as  follows: 

When  traveling  on  foot,  ten  dollars,  $10. 

When  traveling  on  horseback,  twenty-five  dollars,  $25, 

When  traveling  in  a  one-horse  vehicle,  forty  dollars,  $10. 

When  traveling  in  a  two-horse  vehicle,  seventy  five  dollars, 
$75. 

When  traveling  on  any  kind  of  water  craft,  two  hundred 
dollars,  $200. 

Provided,  that  any  hawker  or  peddler,  whose  entire  stock, 
in  pack,  or  at  some  other  place  in  the  State,  does  not  exceed  in 
value  ten  ($10)  dollars,  shall  not  be  required  to  pay  any  license. 

And  provided  further,  that  no  person  shall  be  allowed  to 
sell  goods  as  the  clerk  or  clerks  of  a  peddler  or  hawker,  but  that 
he  or  they  must  pay  a  license  in  his  or  their  own  name,  but  that 
this  proviso  shall  not  apply  to  water  craft. 

And  provided  further,  that  all  parochial  or  municipal  execu- 
tive officers  are  hereby  empowered  and  directed  to  cause  all 
peddlers  or  hawkers  to  exhibit  their  State  licenses,  and  the  said 
peddlers  or  hawkers  failing  to  produce  or  exhibit  the  same,  the 
said  officers  are  directed  and  empowered  by  this  act  to  seize 
said  stock  or  raercbandise  and  turn  same  over  to  any  court  of 


116  LI    KNSES 

competent  jurisdiction,  with  due  iuroiinatiou  as  to  the  violation 
of  til  is  act. 

Provided  furtlier,  that  said  executive  otficers  shall  be  enti- 
tled to  receive  as  fees  the  sum  of  ten  ($10)  dollars  in  each  and 
every  case  from  any  peddler  oi-  hawker,  clerk  or  clerks  employed 
by  said  peddler  or  hawker  when  peddling  without  a  license  in 
violation  of  this  hiw  ;  the  sanl  amount  of  ten  ($10)  dollars  to  b;'. 
recovered  before  any  court  of  competent  jurisdiction,  out  of  the 
goods  so  seize<l. 

Piovided  further,  that  no  license  shall  be  issued  to  any 
peddler  or  hawker  for  less  than  the  lull  rate  for  the  current  year. 
S.  1(»,  Act  78,  1896. 

Sec.    IGl.     [Sustenance    and   Refreshment.] — That   for   every 
business  of  keeping  a  hotel,  where  lodging  and  eating  are  com 
bined,  the  license  shall   be  based  on  the  number  of  furnished 
lodging  rooms  for  guests,  as  folli^ws,  viz  : 

First  class — Wlu-:!  said  rooms  are  in  number  three  hundred 
or  more,  the  license  shall  be  six  hundred  dollars,  $000. 

Second  class — When  said  rooms  are  in  number  two  hundred 
and  twenty-five  or  more,  and  less  than  three  hundred,  the  license 
shall  be  live  hundred  dollars,  $500. 

Tliird  class — When  said  rooms  are  in  number  one  hundred 
and  flfty  or  more,  and  less  than  two  hundred*and  twenty-five, 
the  license  shall  be  three  hundred  hnd  seventy  five  dollars,  $375 

Fourth  class — When  said  rooms  are  in  number  seventy  flvi- 
or  more,  and  less  than  one  hnndred  and  flfty,  the  license  shall 
be  three  hundred  dollars,  $300. 

Fifth  class — When  said  rooms  are  in  number  forty-five  or 
more,  and  less  than  seventy-five,  the  license  shall  be  two  hun- 
dred dollars,  $L>00. 

Sixth  class — When  said  rooms  are  in  number  thirty  or  more, 
and  less  than  forty-five,  the  license  shall  be  one  hundred  and 
fifty  dollars,  $150. 


LICENSES.  117 


Seventh  class — When  said  rooms  are  in  number  tifteen  or 
more,  and  less  than  tiiiity,  the  lice'.ise  shall  be  one  liiindreil  dol- 
lars, §l(i(). 

Eighth  class — When  said  rooms  are  in  number  twelve  or 
more,  and  leSvS  than  lifteen,  the  license  shall  be  sev^enty-tive  dol- 
lars, $75. 

Ninth  class — When  said  ro  ms  are  in  number  nine  or  more, 
and  less  than  twelve,  the  license  shall  be  fifty  dollar  ,  830. 

Tenth  class — When  said  rooms  are  in  number  six  or  more, 
and  less  than  nine,  the  license  shall  be  fotty  dollars,  $40. 

Piovided,  that  no  person  who  keeps  a  boarding-Iuuise,  in 
connection  with  schools  or  colleges  for  the  accommodation  of 
students  and  employees  thereof,  slull  i>ay  any  license  as  board- 
ing-house. 

Provided  further,  that  no  license  shall  be  required  when  the 
number  of  said  rooms  is  less  than  provided  for  in  class  ten  ;  that 
for  every  business  of  lodging  alone,  the  license  shall  be  esti- 
mated on  the  same  basis  as  for  hotels,  but  graduated  at  one-half 
rates;  provided,  that  boarding-houses  pay  sixty  per  cent  of  the 
rates  of  hotels. 

That  for  every  business  of  bar-room,  cabaret,  coffee  house, 
cafe,  beer  saloon,  liquor  exchange,  drinking  saloon,  grogshop, 
beer-house,  beer-garden,  or  other  place  where  anything  to  be 
drunk  or  eaten  on  the  premises  is  sold  directly  or  indirectly,  the 
license  shall  be  baseil  on  the  annual  gross  receipts  of  said  busi- 
ness, as  follows,  viz:  That  for  this  busines  there  shall  be  one 
extra  class. 

Class  A — When  said  gross  annual  receipts  are  tifry  thousand 
dollars  ($50,00  )  or  more,  for  which  the  license  shall  be  fifteen 
hundred  dollars,  $1500. 

First  class — When  said  gross  annual  receipts  are  thirty- 
seven  thousand  dollars  ($37,000)  or  more,  and  less  than  fifty 
thousand  dollars,  the  license  shall  be  one  thousand  dollars.  $l(i00. 

Second  class— When  said  gross  annual  receipts  are  twenty- 
five   thousand  dollars  ($25,000)  or  more,  and  less  than  thirty- 


118  LICENSES. 


seven  thousand  five  huudred  dollars,  the  license  shall  be  eight 
hundred  dollars,  $800. 

Third  class — When  said  gross  annual  receipts  are  twenty 
thousand  dollars  ($20,000)  or  more,  and  less  than  twenty-five 
thousand  dollars,  the  license  shall  be  six  hundred  dollars,  $600. 

Fourth  class — When  said  gross  annual  receipts  are  fifteen 
thousand  dollars  ($15,000)  or  more,  and  less  than  twenty  thou- 
sand dollars,  the  license  shall  be  five  hundred  dollars,  $500. 

Fifth  class — When  said  gross  annual  recipts  are  ten  thou- 
sand dollars  ($10,000)  or  more,  and  less  than  fifteen  thousand 
dollars,  the  license  shall  be  four  hundred  dollars,  $400. 

Sixth  class — When  said  gross  annual  receipts  are  seven 
thousand  five  hundred  dollars  ($7,500)  or  more,  or  less  than  ten 
thousand  dollars,  the  license  shall  be  three  hundred  dollars, 


Seventh  class — When  said  gross  annual  receipts  are  five 
thousand  dollars  ($5,0o0)  or  more,  or  less  than  seven  thousand 
five  hundred  dollars  ($7,500),  the  license  shall  be  two  hundred 
dollars,  $200. 

Eighth  class — When  said  gross  annual  receipts  are  three 
three  thousand  dollars  ($3,000)  or  more,  and  less  than  five  thou- 
sand dollars  ($5,000)  the  license  shall  be  one  hundred  dollars, 
$100. 

Provided,  that  no  license  shall  be  charged  for  selling  refresh- 
ments for  charitable  or  religious  purposes;  provided,  that  no 
establishment  selling  or  giving  away,  or  otherwise  disposing  of 
any  spirits,  wines,  alcoholic  or  malt  liquors  in  less  quantities 
than  one  pint  shall  pay  less  than  one  huudred  dollars  ($100); 
provided  further,  that  when  any  kind  of  business  provided  for 
m  this  section  shall  be  combined  with  any  other  business  pro- 
vided for  in  Section  10,  the  same  classification  shall  be  made  as 
prescribed  in  this  section ;  but  the  price  of  the  licenses  shall  be 
equal  to  the  license  required  for  each  business  separately. 


LICENSES.  119 


That  for  the  business  of  keeping  billiard  tables,  pigeon  hole, 
Jenny  Lind,  pool  or  bagatelle  tables,  and  ten-pin  alleys,  from 
which  revenue  is  derived,  a  license  of  ten  dollars  ($10)  for  each 
such  table  or  alley  shall  be  paid  in  addition  to  any  other  license 
due  by  the  establishment  in  which  said  tables  or  alleys  may  be 
situated. 

Provided,  that  all  persons,  association  ot  persons  or  busi- 
ness Arms  and  corporations  engaged  in  the  sale  of  soda  water, 
mead,  confections,  cakes,  etc.,  exclusively  shall  be  rated  as  fol- 
lows: 

First  class — When  the  gross  sales  are  ten  thousand  dollars 
or  in  excess  of  that  amount,  the  license  shall  be  lifty  dollars,  f 50. 

Second  class — When  the  gross  sales  are  eight  thousand  dol- 
lars or  more,  and  less  than  ten  thousand  dollars,  the  license 
shall  be  forty  dollars,  |40. 

Third  class — When  the  gross  sales  are  six  thousand  dollars 
or  more,  and  under  eight  thousand  dollars,  the  license  shall  be 
thirty  dollars,  $30. 

Fourth  class — When  the  gross  sales  are  four  thousand  dol- 
lars or  more,  and  under  six  thousand  dollars,  the  license  shall 
be  twenty  dollars,  $20. 

Fifth  class — When  the  gross  sales  are  three  thousand  dol- 
lars or  more,  and  under  four  thousand  dollars,  the  license  shall 
be  fifteen  dollars,  $15. 

Sixth  class — When  the  gross  sales  are  less  than  three  thou- 
sand dollars,  and  more  than  two  thousand  dollars  ($2000),  the 
license  shall  be  ten  dollars,  $10. 

Seventh  class — When  the  gross  sales  are  less  than  two  thou- 
sand dollars  ($2000),  the  license  shall  be  five  dollars,  $5. 

Provided,  that  this  provision  shall  not  api^ly  to  places  doing 
the  business  herein  named  where  alcoholic,  vinous  or  malt 
liquors  are  sold. 

Provided  further,  that  druggists,  etc.,  selling  soda  water, 
mead,  etc.,  shall  be  required  to  take  out  a  license  under  this 
act.     S.  11,  Act  150,  1890. 


120  LICENSE."-; 

Sec.  1()2.  [Professional  and  Personal  Occupation.] — That  tbe 
animal  license  tor  the  kinds  of  business  liereinaft*  r  named,  shall 
be  graduated  in  thirteen  classes,  as  follows,  viz  : 

That  for  every  individual  or  company  carryinji'  on  the  pro- 
fession or  business  a^jency  for  steamboats,  draying",  trucking, 
keeping  cabs,  carriages,  hacks  or  horses  for  hire,  undertakers, 
owners  or  lessees  of  toll  bridges  and  ferries,  master  builders, 
stevedores  and  mechanics  who  employ  assistance,  the  license 
for  said  profession  or  occupation — 

First  class-  When  said  gross  annual  receipts  a'^e  twenty 
thousand  dollars  or  more,  the  license  shall  be  one  hundred  and 
twenty  dollars,  $V20. 

Second  class---When  said  gross  annual  receipts  are  sixteen 
tbonsaud  dollars  or  more,  and  less  than  twenty  thousand  dol- 
lars, the  license  shall  be  one  hundred  and  live  dollars,  -f  105. 

Third  class — When  said  gross  annual  receipts  are  twelve 
thonsand  tlollarsor  more,  and  less  than  sixteen  thousand  dollars, 
tbe  license  shall  be  ninety-five  dollars,  $95. 

Fourth  class-"Wlien  the  said  gross  annual  receipts  are  ten 
thousand  dollars  or  more,  and  less  than  twelve  thousand  dollars, 
the  license  shall  be  eighty  dollars,  $80. 

Fifth  class-When  said  gross  annual  receipts  are  eight  thou- 
sand dollars  or  more,  and  less  than  ten  thousand  dollars,  tbe 
license  shall  be  seventy  dollars,  170. 

Sixth  class---Wben  said  gross  annual  receipts  are  six  thou- 
sand dollars  or  more,  and  less  than  eight  thousand  dollars,  the 
license  shall  be  sixty  dollars,  $60. 

Seventh  class— When  said  gross  annual  receipts  are  five 
thousand  dollars  or  more,  and  less  than  six  thousand  dollais, 
tbe  license  shall  be  fifty  dollars,  $50. 

Eighth  class---When  said  gross  annual  receipts  are  four 
thousand  dollars  or  more,  and  less  than  five  thousand  dollars, 
tbe  license  shall  be  forty  dollars,  $40. 


LICENSES.  lil 

Ninth  class -VVi  en  said  gross  annual  receipts  are  three 
thonsancl  doHars  or  more,  and  less  than  four  thonsar.d  dollars, 
the  license  shall  be  thirty  dollars,  $'M). 

Tenth  (;Iass--When  sai<l  «;r<>ss  annual  receipts  are  two  thou 
sand  dollars  or  more,  and  less  than  three  thousand  dollars,  the 
license  shall  be  twenty-live  dollars,  -^20. 

Eleventh  class  -When  said  gross  annual  receipts  are  cue 
thousand  dollars  or  more,  and  less  than  two  thousand  dollars, 
the  licence  sliall  be  twenty  dollars,  $20. 

Twelfth  class-  -When  the  said  gross  annual  receipts  are 
seven  hundred  and  dfty  dollars  or  more,  and  less  than  one  thou- 
sand dollars,  the  lice   se  shall  be  fifteen  dollars,  $15. 

Thirteenth  class  -When  the  said  gross  annual  receipts  are 
less  th,ui  seven  hundred  ami  fifty  dollars,  the  license  shall  be 
four  dollais,  $4. 

That  every  individual  or  individuals  carrying  on  th€  busi- 
ness or  jirofession  of  physician,  attorney  at-law,  editor,  dentist, 
oculist,  i)hotographer,  l)y  whom  any  articles  are  sold  or  dealt  in 
other  than  the  simple  photographs  of  various  kinds  taken  by 
himself,  agency  for  publications,  freight,  ticket,  claims,  patent 
rights,  and  all  other  business  not  herein  provided  tor  shall  be 
graded  the  same  as  above  .set  forth,  but  the  license  shall  be  one- 
half  ot  those  established  by  this  section,  and  ])rovided  no  license 
shall  be  issued  hereunder  for  less  than  five  dollars,  $5.  S.  12, 
Act  loO,  1890. 

Sec.  163.  [Traveling  Agents.] — That  all  traveling  vendors 
of  stoves,  lightning  rods  and  clocks,  shall  pay  a  license  annually 
of  two  hundred  dollars  (-$200)  in  each  parish  ot  the  State.  S.  13, 
Act  150,  1890. 

Sec.  1(14.  [Municipal  or  Parochial  Corporations  Authorized  to 
Impose  License  Tax.j — That  any  municipal  or  parochial  corpora- 
tion in  the  State  shall  have  the  right  to  impose  a  fair  and  equita- 
ble license  tax  on  any  business  occupation  or  profession  herein 
provided  for;  provided,  that  all  such  license  tax  shall  be  graded. 
S.  14,  Act  150,  1890. 


122  LICENSES. 


Sec.  165.  [Separate  License.]— That  when  any  two  or  more 
kinds  of  business  are  combined  except  as  herein  expressly  pro- 
vided for,  there  shall  be  a  separate  license  required  for  each 
kind  of  business.     S.  15,  Act  150,  1890. 

Sec.  166.  [Annual  Receipts  to  Form  Basis  of  Licanse.]— That 
the  annual  receipts,  capital,  sales  and  premium  in  this  act,  refer- 
red to  as  a  basis  of  license,  are  those  for  the  year  for  which  the 
license  is  granted;  the  standard  for  their  estimation  shall  heprima 
facie  of  the  preceding  year  if  the  business  has  been  conducted 
previously  by  the  same  party  or  parties  to  whom  they  claim  to  be 
successors.  If  the  firm  or  company  be  new  the  amount  or  gross 
sales  for  the  first  two  months  shall  be  considered  the  basis,  and 
six  times  that  amount  shall  be  estimated  as  the  annual  receipts 
of  such  business;  provided,  that  any  person  commencing  busi- 
ness after  the  first  of  July,  shall  pay  one  half  of  the  above  rates. 
S.  16,  Act  150,  1890. 

Sec.  167.  [Basis  of  License  Determined  by  Sworn  Statements.] 
That  the  business  of  the  previous  year,  as  also  the  actual  con- 
dition and  results  of  business  of  the  current  j^ear,  for  new  firms, 
associations  or  corporations,  for  the  purpose  of  calculating 
licenses,  shall  be  ascertained  by  the  tax  collector  in  the  sworn 
statement  of  the  person  or  persons  in  interest,  his  or  their  duly 
authorized  agent  or  officer,  made  before  the  tax  collector  or  his 
deputy,  provided,  that  if  the  tax  collector  be  not  satisfied  with 
the  said  sworn  statement,  he  shall  traverse  the  same  b>  a  rule, 
taken  in  proper  court,  as  provided  in  the  Constitution,  which 
rule  shall  be  tried  summarily,  whether  an  answer  be  thereto 
filed  or  not.  On  the  trial  of  said  rule,  the  books  and  written 
entries  and  memoranda  of  said  person  or  persons,  firms,  compa- 
nies, corporations  or  parties,  shall  be  brought  into  court,  nnd 
subjected  to  the  iu'*pection  and  examination  of  the  court,  the 
officer  who  took  the  rule,  and  such  experts  as  he  may  employ  or 
the  court  may  appoint;  provided,  that  this  inspection  shall  not 
be  construed  as  entitling  the  defendant  to  introduce  in  evidence 
said  books  and  documents  any  more  than  he  would  have  been 


LICENSES.  123 

without  such  iuspectiou  ;  provided,  also,  tlia^  the  license  shall 
issue  iu  accordance  with  the  said  sworn  stateineul,  iiotwith- 
stauding  the  prospect  or  pendency  of  the  rule,  and  the  final 
ratification  shall  be  made  as  ordered  by  the  court.  S.  17,  A.  150, 
1890. 

Sec.  168,  [Proceedings  Against  Persons  Doing  Business  With- 
out License.] — That  if  any  business  shall  be  conducted  without  a 
license,  in  case  herein  provided,  the  officer  whose  duty  it  is 
to  issue  licenses,  shall,  through  the  attorney  herein  provided 
for  on  motion  iu  the  proi)er  courts  as  provided  in  the  Con- 
stitution, and  which  shall  be  without  deposit  or  advance 
€Ost,  take  a  rule  on  the  party  or  parties  doing  such  business,  to 
show  cause  on  the  fifth  day,  exclusive  of  holidays  after  the 
service  thereof,  which  may  be  tried  out  of  term  times  and  in 
chambers,  and  shall  always  be  tried  by  preference,  why  said 
party  or  parties  should  not  pay  the  amount  of  the  license  claimed 
and  penalties,  or  be  ordered  to  cease  from  further  pursuits  of 
said  business  until  after  having  obtained  a  license;  and  in  case 
said  rule  is  made  absolute,  the  order  thereon  rendered  shall  be 
considered  a  judgment  iu  lavor  of  the  State,  for  the  amount 
decreed  to  be  due  by  the  defendant  for  license  and  penalty  and 
costs  heretofore  and  hereinafter  provided  for,  and  shall  be 
executed  in  the  same  manner  as  other  judgments,  and  every 
violation  of  the  order  of  the  court  shall  be  considered  as  a  con- 
tempt thereof,  and  punished  according  to  law. 

It  is  hereby  expressly  provided  that  each  person,  associa- 
tion of  persons,  business  firm  or  corporation,  required  to  take 
out  a  license  under  this  act,  shall  be  required  to  post  the  same 
in  a  conspicuous  place,  in  his  or  their  place  of  business  under  a 
penalty  of  not  less  than  ten  nor  more  than  one  hundred  dollars, 
recoverable  by  the  tax  collector,  before  any  court  of  competent 
jurisdiction ;  and  it  shall  be  the  duty  of  the  several  tax  collect- 
ors, throughout  the  State,  to  visit  in  person  or  by  deputies,  the 
several  places  of  business  herein  mentioned,  and  ascertain  that 
the  provisions  of  this  section  are  strictly  carried  out.  S.  18, 
Act  150,  1830. 


124  LICENSES. 


Sec.  ICO.  [The  Only  Legal  Form  of  Licence  is  that  Issued  by 
the  Auditor  ] — That  tlie  only  legal  evidence  that  a  license  has 
been  paid  sh  11  be  the  appropriate  form  of  license  issued  by  the 
Auditor  of  Public  xVccounts,  and  no  receipts  issued  by  a  tax 
collector  in  place  of  the  license  itself  shall  be  valid,  and  this 
clause  shall  be  construed  to  prevent  the  tax  collector  from  issu- 
ing a  receipt,  in  lieu  of  the  appropriate  form,  to  any  person^ 
association  of  persons,  or  business  corporations:  provided,  that 
nothing'  herein  contained  shall  be  construed  as  to  exclude  oral 
evidence  ot  lost  or  destroyed  licenses.     S.  19,  Act  150,  18!!0. 

Sec.  170.  [Record  Book  of  Sworn  Statements  to  be  Kept  by- 
Tax  Collectors,] — That  the  ex  officio  tax  collectors  and  tax  collect- 
ors throughout  the  State  (tiie  parish  of  Orleans  included),  shall 
prei)are  and  keep  a  book  in  which  tliey  shall  record  or  file  the 
statements  made  under  oaih  of  all  persons,  association  of  per- 
sons, business  firms  or  corporation,  who  may  apply  for  license 
to  pursue  any  trade,  profession,  vocation,  calling  or  business 
under  this  act.     S.  20,  Act  .lO,  1890. 

Sec.  171.  [Tax  Collector  Shall  Administer  Oath  to  Applicants 
for  License.] — That  the  tax  collectors  and  ex-officio  tax  collectors 
charged  with  the  collection  of  taxes,  are  hereby  empowered  and 
required  to  administer  oath  to  any  person,  president  or  proper 
officer,  or  agent  of  any  association  of  persons,  business  firms  or 
corporations,  ap[)lying  for  license  under  this  act;  and  any  tax 
colle(;tor  or  ex-otticio  tax  collector  as  aforesaid,  or  any  notary 
public  or  other  officer  of  the  State  empowered  to  administer 
oaths,  who  shall  sign  any  jurat  or  certify  to  the  correctness  of 
any  oath  without  administering  the  said  oath  in  person  to  the 
applicant,  shall  be  deemed  guilty  of  a  misdemeanor,  and  ou 
conviction  be  dealt  with  in  accordance  with  existing  laws, 
relative  to  the  disnnssal  from  office  of  such  several  officers, 
and  in  addition  to  which  they  shall  be  subject  to  a  fine  of  not 
less  than  one  hundred  dolhirs,  nor  more  than  one  thousand 
dollars.  That  when  the  oath  is  taken  before  the  collector 
no    charge    shall   be   made    for   the   same.     Any   false   swear- 


LICENSES  125 

ing  as  to  the  gross  receipts  of  any  person  or  [)ersoiis,  or  corpora- 
tions, tin  oiigli  their  president  or  proper  officer,  or  agent  applying 
for  license,  shall  constitute  the  crime  of  perjury.  *:()  be  punished 
as  directed  by  existing  criminal  laws  of  the  State.  S  -!l,  Ai-t 
150,  189  t. 

Sec.  172.  [License  Register.] — Th  it  the  t;ix  (;ollectois  and 
•ex-ofiicio  tux  collectors  are  heieb\  required  to  keei)  a  license 
register,  in  which  tliey  shall  e  ter  the  n;imes  of  every  per-sni, 
association  of  i)eisons,  business  tirins  oi'  corporations,  with  the 
trade,  jtrofessio  ,  vocatu>n,  calling  or  business  pursued,  the  class 
and  }iraduatiou  of  the  same,  the  amount  of  the  license  thereon 
and  the  date  of  the  collection  or  payment  thereof.  On  the  3l8t 
•day  of  De  ember  of  each  and  every  year  the  said  lax  collectors 
shall  make  and  forward  to  the  Audit(u^  of  Public;  Accounts  a  full 
and  complete  transcript  of  said  license  register,  a  copy  of  which 
transcript  the  Auditor  of  Public  Accounts  shall  lay  before  the 
General  Assembly  at  its  regular  sessiou  of  each  year,  ami  shall 
file  the  same  in  his  office  tor  his  future  reference  or  use.  S.  22, 
Act  150,  1890. 

Sec.  173.  [Penalty  for  Violating  Provisions  ot  this  Act.] — 
That  the  tax  collector  and  ex-officio  tax  collector  violating  any 
of  the  provisions  of  this  act,  or  who  shall  wilfully  rate  any  per- 
son, association  of  persons,  or  business  lirms  and  corporations, 
at  a  less  graduation  thau  the  law  contemplates,  or  who  shall 
issue  to  any  said  persons,  association  of  persons  or  business 
firms  and  corporations,  a  license  for  a  less  sum  than  that  corre- 
sponding with  their  graduation,  shall  be  deemed  guilty  of  a 
misdemeanor  in  office,  and  shall  on  conviction  before  a  com-  ' 
perent  authority,  be  summarily  dismissed  therefrom.  S.  23,  Act 
150,  1890. 

Sec.  174.  l^Attorney  to  Assist  Tax  Collector  in  Collection  of 
Xicenses.] — That  the  Governor  of  the  State  shall  designate 
for  each  parish,  including  the  parish  of  Orleans,  an  attor- 
ney at  law,  whose  duty  it  shall  be  to  aid  the  tax  col- 
lector or  ex-officio  tax  collector  in   the  parish   for   which  he 


1-26  IJCENSES. 


is  appointed  in  the  collection  of  the  State  and  parish  licenses 
provided  for  by  this  act,  and  npon  all  licenses  and  penalties 
collected  through  the  agency  of  said  attorney,  the  delinquent 
owing  the  license  shall  pay  a  commission  to  him  of  ten 
per  centuH),  calculating  same  upon  the  aggregate  amount  of 
license  and  penalties  so  collected  and  paid  over  to  the  tax  col- 
lector. Thf  said  attorney  shall  receive  no  other  compensation. 
The  attorney  so  a[)pointed  shall  serve  during  good  behavior, 
and  shall  be  liable  to  be  summarily  removed  by  the  Governor 
for  good  and  sufficient  cause.  It  shall  be  the  duty  of  the  district 
attorneys  of  the  country  parishes  to  represent  the  tax  collectors 
of  said  parishes  in  the  collection  of  delinquent  licenses  in  case 
no  attorney  shall  accept  such  appointment  or  in  case  the  attor- 
ney so  ai)pointed  refuses  to  act. 

On  the  first  day  of  March  of  each  year  the  tax  collector  or 
ex-officio  tax  collector  shall  deliver  to  the  attorneys  herein  pro- 
vided for,  a  complete  list  of  all  delinquent  license  payers, 
together  with  their  location  and  kind  of  business,  and  the  attor- 
ney shall  immediately  proceed  to  collect  same  in  accordance 
with  this  act,  and  if  not  collected  within  thirty  days  from  the 
date  of  delivery  of  the  lists  of  the  collector  of  taxes  or  ex-offlcio 
collector  of  taxes,  it  shall  be  the  duty  of  said  attorneys  to  render 
a  written  report  giving  the  reasons  for  non  collection  to  the  col- 
lectors, whose  duty  it  shall  be  to  forward  such  report  to  the 
Auditor  of  Public  Accounts.  Provided,  that  the  attorneys 
herein  provided  for,  clerks  of  court,  sheriffs,  constables  or  other 
officers,  shall  receive  no  compensation,  commission,  salary, 
docket  fee  or  fees  for  services  rendered  in  any  suit  or  action  for 
the  collection  of  licenses  under  the  provisions  of  this  act  in  which 
the  said  tax  collector  or  ex-officio  tax  collector  has  failed  to 
obtain  full  and  complete  satisfaction  and  payment  of  any  judg- 
ment in  favor  of  the  State  of  Louisiana ;  and  provided  further, 
that  said  attorneys,  clerks  of  court,  sheriffs,  constables  or  other 
officers  shall  receive  no  compensation  in  any  license  suit  for 
services  rendered  in  which  judgment  has  been  rendered  against 


LICENSES.  127 


said  tax  collector  or  ex  officio  tax  collector  of  State  of  Louisiana. 
S.  1,  Act  106,  1804. 

Sec.  175,  [Penalty  for  Failure  to  Enforce  Procuring  of  License.] 
That  if  any  tax  collector  or  officer,  whose  business  it  is  to  issue 
State  licenses,  shall  through  incompetency,  negligence,  or  fault 
on  his  part,  fail  to  enforce  the  procuring  and  rectifying  thereof 
bj^  persons  required  to  have  them,  he  shall  be  responsible  on  his 
bond  for  all  damages  to  the  State  arising  therefrom.  S.  25, 
Act  150,  1890. 

Sec.  170.  [Interest  on  Delinquent  Licenses  ] — That  all  unpaid 
licenses  shall  bear  interesL  at  the  rate  of  two  per  cent  per 
month  from  the  first  day  of  ^  aich,  and  the  payment  thereon 
shall  he  secured  by  first  privilege  in  favor  of  the  State  upon 
the  property,  movable  or  immovable,  of  the  delinquent  owing 
the  license,  and  the  tax  collector  or  ex  officio  tax  collector  shall 
collect  said  license  and  interest  in  the  manner  provided  by 
existing  laws.     S.  2,  Act  100,  1894. 

Sec.  177.  [Gross  Receipts  to  Form  Basis  of  License.] — That  all 
gross  receipts  derived  from  any  mercantile  business  or  occupa- 
tion whatsoever,  as  hereinbefore  provided,  whether  earned 
within  or  without  the  State,  sh.ill  form  the  proper  basis  upon 
whicli  all  licenses  shall  be  assessed  and  collected  by  tax  col- 
lectors.    S.  27,  Act  150,  1890. 

Sec  1 78.  [Persons  Having  More  Than  One  Place  of  Business  ] 
That  a  person,  firm  or  company,  having  more  than  one  place  of 
business,  shall  pay  a  separate  license  for  each  place  of  business. 
S.  28,  Act  150,  1890. 

Sec.  179.  [Repealing  Clause.] — That  all  laws  or  parts  of  laws 
in  conflict  with  this  act  are  hereby  repealed.  S.  29,  Act  150, 
1890. 


jPs.  :rfe:  JNi  ID  12^. 


Extracts  From  Decisions— Supreme  (  Ourt 


raitnersbip  property  slioakl  W  asscsse  1  under  the  tinii 
name.     35  A.,  952. 

Land  held  in  indivision  must  be  assesfi^ed  aecordin^  to  the 
title,  and  only  the  undivided  interests  of  the  Joint  owners,  and 
not  any  definite  part  ur  stipulated  number  ot  aeres,  can  be 
legally  assessed  as  the  i)roperty  of  one  of  them.     33.  A.,  11.55. 

Assessment  of  wife's  separate  pn>|HM  ty  nnder  her  husband's 
name  is  void.     3l*  A.,  024. 

After  divorce,  iUsscssnitMit  siionhl  be  made  in  tiie  lady's 
maiden  name,  m  which  siie  ac(piiied  tin-  pro[>erty  and  recorded 
her  title  thereto.     3S  A.,  400 

After  death  of  the  owne:  pii»perty  slionid  l)e  assessed  to 
the  estate  or  succession,  and  when  lu'irs  aie  [)ur  in  i)ossession 
should  be  assessed  to  the  heirs  of  deceased    person.     33.  A.,  554. 

Prior  application  to  l^oard  of  Review  is  an  indispensable 
condition  precedent  to  the  right  to  sue  for  reduction  of  assess- 
ment.    39  A.,  413. 

The  description  of  urban  property,  leqnired  for  assessment 
purposes,  may  be  made  by  reference  to  the  plan  of  the  city,  town 
or  village,  where  there  exi  ts  any;  otherwise  the  property  must 
be  designated  by  the  boundaries  ot  the  streets  within  which  it 
is  situated,  giving  in  all  cases  the  dimensions  and  mentioning 
the  name  of  the  street  on  which  it  fronts.     34  A.,  259. 

Coal  brought  from  Pennsylvania  to  New  Orleans  for  sale 
can  legally  be  taxed  by  the  State  of  Louisiana.     33  A.,  843. 


EXTKA(  1\S  FKOM  DECISIONS— SUPREME  COURT.  129 

Au  assessment  of  proi)eity  in  the  name  of  L.  H.  Stafford,  or 
of  L.  A.  Stafford,  is  not  an  assessment  in  the  name  of  the  owner, 
when  L.  H.  Stafford  never  was  owner  and  when  L.  A.  Stafford 
had  been  dead  for  ten  years ;  when  the  property  had  been 
vested  in  his  succession,  and  when  that  fact  had  been  formally 
notified  to  the  jiroper  bflicers  and  was  ascertainable  from  the 
archives  of  their  own  ottices. 

A  notice  of  the  tax  collector  addressed  to  "B.  S.  Lee,  agent 
of  L.  H.  Stafford,"  is  not  a  notice  to  the  succession  of  L.  A.  Staf- 
ford," or  to  an  agent  of  said  succession. 

A  seizure  of  property  as  "the  property  of  L.  A.  Stafford"  is 
no  seizure  as  against  the  succession  of  L.  A.  Stafford;  and  the- 
recording  of  such  seizure  is  not  the  recording  of  a  seizure  against 
said  succession. 

A  transfer  of  the  right,  title  acd  interest  of  L.  A.  Stafford 
in  property  ten  years  after  bis  death  operates  no  divestiture  of 
the  title  of  his  succession. 

A  sale  of  property  belonging  to  the  succession  of  L.  A.  Staf- 
ford as  the  property  of  L.  A.  Stafford,  and  for  taxes  due  by  L.  A. 
Stafford  as  owner,  is  inoi)erative  against  said  succession.    33  A., 

The  notice  to  be  gi\en  by  the  tax  collector  to  the  owner  or 
agent  and  the  return  to  W  made  by  the  latter  in  assesment 
proceedings  are  acts  required  to  be  done  but  once,  and  when 
once  validly  performed  have  their  full  effect  without  regard  to 
the  subsequent  changes  of  ownership.  Therefore,  if  the  owner 
dies  after  said  notice  and  return  it  is  proper  for  tlie  assessors  to 
put  on  the  rolls,  instead  of  his  name,  that  of  his  succession! 
33  A.,  554. 

Goods  sent  from  one  State  to  another  are  not  lawful  objects 
of  taxation  while  they  are  in  transit  between  the  place  of  origin 
and  the  place  of  destination.  Goods  thus  sent  cease  to  be  in 
transit  and  can  be  subjected  to  taxation  the  moment  they  reach 
their  place  of  destination.    40  A.,  226. 

9 


130  EXTRACTS  FROM  DECISIONS— SUPREME  COURT. 

Alt.  211  ot  the  Coustitutiou  which  provides  that  "taxes  on 
movabh^  property  shall  be  collected  iu  the  year  in  which  the 
assessment  is  made"  canuot  be  construed  as  implying  a  prohibi- 
tion from  attempting  to  collect  such  taxes  during  the  following 
or  in  a  subsequent  year.     42  A.,  374. 

When  i)roperty  has  been  assessed  t(5  two  different  i)ersons 
for  the  same  year,  a  payment  of  the  taxes  by  either  will  defeat 
the  power  of  the  tax  collector  to  sell.  It  matters  not  that  the 
party  making  the  payment  is  not  the  true  owner.     42  A.,  853, 

When  there  is  a  title  ot  record  in  the  archives  of  a  parish  it 
is  no  part  of  the  assessor's  official  duty  to  call  in  question  the 
verity  of  that  title  and  go  back  to  a  former  title.     47  A.,  5. 

The  shares  of  tlie  cai)ital  stock  of  a  manufacturing  corpora- 
tion, when  held  and  owned  by  an  insurance  company,  are  tax- 
able as  being  part  of  its  assets,  uotwith:>tandiug  the  capital, 
machinery  a"d  other  piopeJty  of  said  iiiauufacturiiig  corporation 
are  exempt  from  taxation  by  constitutional  provision.  47  A., 
14!>8. 

The  {tolice  jury,  acting  as  a  board  of  reviewers,  cannot,  by 
ordinance,  reduce  the  percentage  of  the  assessment  for  the  year, 
by  wards  or  otherwise.  They  can  levy  such  a  certniii  percentum 
on  the  total  aasessmeut  as,  in  their  view,  may  be  necessary  to 
defray  the  parochial  expenses;  but  they  cannot  reduce  to  the 
standard  of  parochial  necessities.     39  A.,  530. 

la  the  assessment  of  the  shares  of  a  bank,  where  capital  is 
rtpl'L■.^ented  by  stock,  it  is  immaterial  whether  tht'  capital  was 
or  -was  not  invested  in  United  States  bonds  and  State  bonds, 
although,  as  a  rule,  the  same  be,  themselves,  exempt  from  taxa- 
tion. 

The  words  "are  exempt  property,"  found  in  Section  27  of 
Act  97  of  188G,  relating  to  deductions  from  the  amount  of  taxes 
assessed  to  such  shares,  do  not  apply  to  United  Slates  bonds,  or 
to  State  bonds,  in  which  the  capital  of  a  bank,  State  or  National, 
represented  by  shares,  has  been  invested.     41  A.,  181. 


EXTRACTS  FKOM  DECISIONS— SUPREME  COFRT.  131 

The  actual  cash  value  of  property  is  the  constitutional  basis 
of  its  taxation.  The  actual  cash  value  of  real  or  personal  prop- 
erty' is  the  price  it  would  sell  for  cash,  in  the  ordinary  course  of 
business,  free  troni  all  incumbrances,  otherwise  than  at  forced 
sale.     41  A.,  1150. 

The  powers  of  the  board  of  reviewers,  created  by  Sees.  22 
and  23  of  Act  No.  106  of  1890,  are  quasi -judicial  in  character  and 
must  be  exercised  in  the  manner  indicated  by  law. 

In  the  matter  of  the  correction  of  the  assessments  of  indi- 
vidual citizen'^  or  corporation.-,  the  board  of  reviewers^  is  author- 
ized to  take  action  only  upon  a  special  opposition  made  by  the 
party  alleging  himself  to  be  aggrieved,  and  for  the  purposes  of 
such  a  contest  before  the  board  a  sworn  declaration  of  the  tax- 
payer, such  as  is  required  by  Sec.  1!>  of  Act  No.  100  of  1890,  is 
essentially  necessary.  Ex  rel.  Johnson  vs.  Tax  Collector,  39 
A.,  538. 

An  assessor  called  on  by  the  board  of  reviewers  to  revise 
his  rolls,  has  the  right  to  call  in  question  the  fact  whether  the 
board  in  making  alterations  therein  had  acted  under  the  circum- 
stances which  the  law  required  to  exist  as  cotiditious  of  its 
taking  action,  though  he  be  not  authorized  to  dispute  their  con- 
clusions of  fact  when  acting  within  their  statutory  jurisdiction. 
48  A.,  1350. 

A  tax  sale  of  i^roperty  in  its  entirety,  composed  of  distinct 
portions  acquired  under  separate  titles,  will  not  be  sustained  if 
it  is  reasonably  certain  a  smaller  portion  could  have  been  sold 
for  enough  to  pay  unpaid  taxes,  interest  and  costs. 

The  constitutional  requirement  that  the  tax  collector  shall 
sell  at  the  tax  sale  the  least  quantity  of  the  property  that  will 
bring  the  unpaid  taxes,  is  not  fulfilled  by  the  statement  that 
he  offers  any  portion  that  any  one  will  buy ;  the  offer  should  be 
of  a  portion  specific  as  to  quantity  and  location,  so  that  the 
purchaser  may  know  what  he  buys  and  that  delivery  may  be 
made.    47  A.,  1294. 


132  EXTEACTS  FROM  DECISIONS— SUPREME  COURT. 

The  former  owner  of  property,  .sold  by  the  tax  collector,  can- 
not complain  of  the  iuvsufficieucy  of  the  description  of  the  prop- 
erty in  the  advertisement  of  sale,  when  the  defective  description 
is  that  given  by  the  owner  himself,  or  his  agent,  in  his  return  to 
the  assessor.  And  parties  whose  title  is  purely  derivative  from 
said  former  owner  have  no  better  right  to  raise  the  objection. 
33  A.,  554. 

A  sale  of  property  to  pay  State  taxes  will  not  cancel  or 
release  either  State  or  city  taxes  of  a  subsequent  year.  31  A.,. 
471. 

A  sale  of  property  against  which  liens,  privileges  and  mort- 
gages exist,  and  are  recorded  in  favor  of  the  State  for  taxes  or 
licenses,  remain  undisturbed  thereby,  and  are  not  extinguished 
against  the  property  and  not  transferred  to  the  proceeds  of  sale. 
This  is  true  whether  it  be  a  judicial  sale  or  extra-judicial.  39' 
A.,  47. 

An  unknown  owner  of  assessed  immovable  property  is  one 
who  has  no  agent  to  represent  him,  and  whose  place  of  business,, 
residence  and  postoffice  address  are  not  known.     45  A.,  594. 

An  assessment  which  does  not  contain  a  description  suffi- 
cient to  identify  the  property  assessed  is  illegal  and  void. 

The  object  of  a  description  is  to  enable  the  owner  to  ascer- 
tain from  the  list  itself  that  the  tax  charged  against  him  has 
been  assessed  upon  his  land  and  not  upon  that  of  a  stranger. 
45  A.,  1370. 

It  appearing  that  in  previous  years  the  property  had  not 
been  assessed  to  any  one,  and  not  being  able  to  obtain  from  the 
conveyance  records  of  the  parish  wherein  the  same  is  situated, 
or  by  inquiry  of  the  adjacent  property  owners,  who  is  the  pro- 
prietor thereof,  it  is  permissible  for  the  assessor  to  list  it  as  that 
of  an  unknown  owner.     45  A.,  485. 

Newspaper  jjublishers  are  exempt  from  license  taxation  by 
Art.  206,  Constitution.     42  A.,  561. 


KXTKACTS  FROM  DECISIONS— SUPREME  COI'RT.  13?> 

One  who  prints  billheads,  orders  and  other  forms  for  com- 
mercial purposes  on  paper  bought  by  him,  and  who]  cuts  and 
folds  the  paper  into  shapes  for  such  purposes,  as  will  serve  tor 
ledgers  and  commercial  books,  is  not  a  manufacturer  of  sta- 
tionery, entitled  to  exemption  from  taxation.     47  A.,  27C. 

Capital  and  machinery  employed  in  the  manufacture  of  illu- 
minating gas  for  street  lighting  is  not  exempt  from  taxation. 
47  A.,  05. 

A  person  or  corporation  engaged  in  the  manufacture  of  new 
articles  of  commerce,  such  as  crackers,  fancy  soap  and  Italian 
paste  is  exempt  from  a  license  tax.     47  A.,  160. 

The  machinery  and  property  employed  in  making  barrels, 
from  material  already  prepared,  is  not  exempt  from  tfixation. 
47  A.,  1314. 

When  a  mechanic  is  employed  to  do  a  particular  piece  of 
work — for  instance  to  do  the  carpenter's  work  on  a  house,  or  to 
plaster  or  to  paint  the  same,  and  he  works  at  his  trade  and 
employs  others  to  assist  him  in  his  work,  he  is  exem^Dt  from  the 
license  tax.  But  when  he  undertakes  to  build  houses  generally 
and  superintends  the  work  and  performs  only  such  mechanical 
labor  on  them  as  his  pleasure  may  dictate,  or  to  show  or  direct 
those  employed  by  him,  he  does  not  follow  exclusively  on  the 
the  buildings,  employing  others  to  assist  him,  but  he  is  a  con- 
tractor or  master  builder,  employing  others  to  do  the  work, 
exclusive  of  his  labor.     45  A.,  44. 

When  a  mechanic  goes  outside  of  his  occupation  and  employs 
others  of  a  different  pursuit,  such  as  brickmasons,  painters  and 
slaters,  in  the  erection  of  buildings,  his  business  is  that  of  con- 
tractor and  he  is  not  exempted  under  Art.  200  of  the  Constitu- 
tion.    45  A.,  2iy. 

A  building  contractor  is  not  exempted  from  license  because 
in  connection  with  his  business  as  contractor,  he  does  some 
mechanical  labor.     45  A.,  346. 


134  BXTK  iCTS  FROM  DECISIONS— SUPREME  COURT. 

Shingles,  latlis,  matched  ceiling,  dressed  flooring,  sidings, 
pailings  (dresspd  and  headed),  fencing,  laths,  raonldings,  car 
sidings  cut  to  lengths,  dressed  finished  mouldings,  casing, 
moulding,  baseboards,  are  articles  of  wood,  ready  for  immediate, 
convenient  and  general  use  and  exempt  from  taxation  under 
Art.  297  of  the  Constitution.    45  A.,  454. 

Articles  of  wood,  such  as  planks,  joists,  sills,  etc.,  which  are 
intended  for  parts  of  a  particular  structure  are  not  such  articles 
as  are  intended  for  general,  immediate  and  convenient  use,  eacb 
complete  in  itself. 


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